https://www.taxtmi.com/caselaws?id=790582 A valid arbitration agreement must rest on mutual consent; contractual dispute-resolution language referring matters to the Collector and a departmental appeal did not amount to arbitration, and the State Government could not unilaterally create arbitration jurisdiction under Section 143-A(3). The appointment of the arbitrator was therefore without jurisdiction and the resulting award was a nullity. Mere participation in the proceedings did not cure the defect, because the Municipal Council had consistently challenged the appointment and award, so no waiver, estoppel, or acquiescence arose. en-us Tue, 24 Mar 2026 00:00:00 +0530 Mon, 27 Apr 2026 20:05:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790582 A valid arbitration agreement must rest on mutual consent; contractual dispute-resolution language referring matters to the Collector and a departmental appeal did not amount to arbitration, and the State Government could not unilaterally create arbitration jurisdiction under Section 143-A(3). The appointment of the arbitrator was therefore without jurisdiction and the resulting award was a nullity. Mere participation in the proceedings did not cure the defect, because the Municipal Council had consistently challenged the appointment and award, so no waiver, estoppel, or acquiescence arose. Case-Laws Indian Laws Tue, 24 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790582