DELTA DISTILLERIES LIMITED versus UNITED SPIRITS LIMITED & ANR.

DELTA DISTILLERIES LIMITED versus UNITED SPIRITS LIMITED & ANR.

The Arbitral Tribunal, or a party before it, can seek the assistance of the court under Section 27 of the Arbitration and Conciliation Act, 1996 to direct a party to produce evidence, including sales tax assessment orders, as the term 'any person' in s.27(2)(c) is wide enough to cover parties. Sections 71 and 64 of the respective tax acts do not create a bar on parties producing such documents; the confidentiality provisions apply only to government officials, not the assessed party.

Parties
Appellant: Delta Distilleries Limited; Respondent No. 1: United Spirits Limited; Respondent No. 2: Assistant Commissioner of Sales Tax
Jurisdiction
India
Judgment Date
23 September 2013
Procedural Posture
Civil Appeal / Appeal From Single Judge Decision in High Court Under Section 27 of Arbitration and Conciliation Act, 1996
Outcome
Appeal dismissed
Legal Topics
Assistance in Taking Evidence (arbitration), Confidentiality of Assessment Orders, Production of Documents in Arbitration, Set Off/refund of Sales Tax
Arbitration Law Tax Law Assistance in Taking Evidence (arbitration) Confidentiality of Assessment Orders Production of Documents in Arbitration Set Off/refund of Sales Tax

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Parties

Delta Distilleries Limited

Appellant

United Spirits Limited

Respondent No. 1

Assistant Commissioner of Sales Tax

Respondent No. 2

Procedural Posture

Civil Appeal / Appeal From Single Judge Decision in High Court Under Section 27 of Arbitration and Conciliation Act, 1996

Legal Issues

  1. 1 Whether the court can direct a party to arbitration to produce sales tax assessment orders under Section 27 of the Arbitration and Conciliation Act, 1996
  2. 2 Whether Section 71 of the Maharashtra Value Added Tax, 2002 and Section 64 of the Bombay Sales Tax Act, 1959 bar such production by a party

Ratio Decidendi

The Arbitral Tribunal, or a party before it, can seek the assistance of the court under Section 27 of the Arbitration and Conciliation Act, 1996 to direct a party to produce evidence, including sales tax assessment orders, as the term 'any person' in s.27(2)(c) is wide enough to cover parties. Sections 71 and 64 of the respective tax acts do not create a bar on parties producing such documents; the confidentiality provisions apply only to government officials, not the assessed party.

Court Disposition

Appeal dismissed

Orders

  • Appellant directed to produce the assessment orders and documents sought by Respondent No. 1 before the Arbitral Tribunal.