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AI Drafter - (New and Powerful) ✕ Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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Issues: Whether an order of the arbitral tribunal rejecting a plea of lack of jurisdiction under Section 16(2) of the Arbitration and Conciliation Act, 1996 could be challenged under Section 34 of the Act and carried in appeal under Section 37 of the Act before the final arbitral award.
Analysis: The statutory scheme of Section 16 permits the arbitral tribunal to rule on its own jurisdiction and mandates, under sub-sections (5) and (6), that if a plea of lack of jurisdiction is rejected, the tribunal must continue the proceedings and the aggrieved party may challenge the rejection only after the final award. Section 37 provides a direct appeal only where the tribunal accepts the plea and terminates the proceedings. The earlier decision concerning an interim award on limitation was confined to a decision finally determining a preliminary issue on merits and did not govern a jurisdictional ruling under Section 16. Treating the rejection of a Section 16 plea as an interim award would defeat the statutory structure and render Section 37(2) redundant.
Conclusion: The challenge under Section 34 was not maintainable against the order rejecting the jurisdictional plea, and the appeal under Section 37 could not have been entertained on that basis.
Ratio Decidendi: A tribunal's order rejecting a jurisdictional plea under Section 16(2) is not an interim award; it becomes assailable only after the final award in accordance with Sections 16(5) and 16(6), while Section 37 is confined to orders accepting the plea of lack of jurisdiction.
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