https://www.taxtmi.com/caselaws?id=422443 A valid reference to arbitration under Section 21 of the Arbitration Act, 1940 requires a clear written agreement of all interested parties to submit the dispute, or part of it, to arbitration. An application seeking only appointment of a chartered accountant to examine accounts and report to the court did not amount to such consent, and the court retained control of the suit. The chartered accountant acted as a commissioner or expert in aid of the court, not as an arbitral tribunal deciding rights bindingly. The report was therefore a commissioner's report, not an arbitral award, and the suit was to proceed on merits. en-us Wed, 11 May 2022 00:00:00 +0530 Sun, 15 May 2022 21:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=422443 A valid reference to arbitration under Section 21 of the Arbitration Act, 1940 requires a clear written agreement of all interested parties to submit the dispute, or part of it, to arbitration. An application seeking only appointment of a chartered accountant to examine accounts and report to the court did not amount to such consent, and the court retained control of the suit. The chartered accountant acted as a commissioner or expert in aid of the court, not as an arbitral tribunal deciding rights bindingly. The report was therefore a commissioner's report, not an arbitral award, and the suit was to proceed on merits. Case-Laws Indian Laws Wed, 11 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=422443