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of <h1>Foreign awards in India must be stamped under the Indian Stamp Act before enforcement</h1> <h3>Gujrals Co. Versus M.A. Morris</h3> The court held that a foreign award must be stamped under the Indian Stamp Act before being enforced in India if it relates to a matter in India. ... - Issues:Whether a foreign award must be stamped in accordance with the Indian Stamp Act before being filed and made a rule of the Court in India.Analysis:The case involved a dispute between two companies regarding the supply of goods, which was referred to arbitration in England. The award directed one company to pay a specified amount to the other. The issue was whether the foreign award needed to be stamped under the Indian Stamp Act before being enforced in India. The relevant section of the Indian Stamp Act, section 3(c), was examined to determine if the award related to any matter or thing done in India. The court concluded that since the award had to be filed in an Indian court and enforced against a party in India, it did relate to a matter or thing to be done in India.The court considered a previous judgment where it was held that the transfer of rights and liabilities of a company did not relate to any property or matter in a particular state. However, the court distinguished this case by emphasizing that the enforcement of the foreign award in India involved a different context. The judge highlighted that when an award is brought to India for enforcement against a party in India, it becomes an instrument relating to a matter or thing to be done in India, requiring stamping under the Indian Stamp Act.Ultimately, the court allowed the revision petition, setting aside the trial court's decision. It held that the foreign award needed to be stamped in accordance with the Indian Stamp Act before being filed and enforced in India. The parties were left to bear their own costs in the proceedings.In conclusion, the judgment clarified the stamping requirements for foreign awards under the Indian Stamp Act when being enforced in India. It emphasized the connection between the award, the parties in India, and the enforcement process as factors necessitating stamping. The decision provided clarity on the legal procedure for enforcing foreign awards in India, ensuring compliance with stamping regulations.
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