TaxTMI 
TaxTMI 
2007 (1) TMI 550
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....aid auction sale Smt. Mahadevi S. Havannavar became the highest bidder having given a bid for a sum of Rs. 3,25,000/-. The said deal was accepted by the learned Executing Court on 26.10.1988. It is stated that the said sale was conducted at about 4.00 p.m. on the said date and keeping in view of the fact that the banks at that time were closed, the court directed the auction purchaser to deposit the amount by the next day in the following terms: "Sale proclamation and warrant not served at spot. TRD files vakalath for the bidder did accepted (sic), permitted to deposit 25% of the sale amount by tomorrow. Property is free from encumbrances as it stands for balance of consideration by 11.11." It is not in dispute that pursuant to or in furtherance of the said direction, the auction purchaser deposited the amount of 25% of the sale amount on 27.10.1988 and deposited the balance amount on 11.11.1988. Smt. Leelavathi, Respondent No. 3 herein, in the meanwhile, had instituted a suit in the Court of Addl. City Civil Judge Bangalore being O.S. No. 2493 of 1981 on 17.08.1981 for specific performance of contract against Respondent No. 2 in respect of the self-same property wherefor ....
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.... from the date of acceptance of the bid and other litigations by an order dated 27.09.1996 which is to the following effect: "Dhr. KAB Jdr. SGK To hear Dhr. and to produce copy of orders in RFA. Sri MRG for Dhr submits that the sale is void in view of the confirmation before 30 days and other litigations. Hence sale is set aside for these reasons." The said order appears to be vague. No reason has been assigned in support thereof. On what ground the decree holder was permitted to raise the said contention was not disclosed. A revision application was filed by the appellant herein before the High Court which by reason of the impugned judgment has been dismissed. It appears that the vendor of the appellant had also filed a revision application and the same was also disposed of by reason of the said judgment. The High Court in its impugned judgment, however, opined that in view of the fact that the 25% of the bid amount was not deposited on 26.10.1988 and was deposited on 27.10.1988, the provision of Order XXI Rule 84 was not complied with and in that view of the matter the auction sale was bad in law. For arriving at the said finding, reliance was placed upon a decisio....
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....t of twenty-five per cent on the amount of his purchase-money to the officer or other person conducting the sale, and in default of such deposit, the property shall forthwith be re-sold." What would be the meaning of the term "immediately" came up for consideration before this Court, as noticed hereinbefore, in Manilal Mohanlal Shah (supra) wherein it was held: "Having examined the language of the relevant rules and the judicial decisions bearing upon the subject we are of opinion that the provisions of the rules requiring the deposit of 25 per cent of the purchase-money immediately on the person being declared as a purchaser and the payment of the balance within 15 days of the sale are mandatory and upon non-compliance with these provisions there is no sale at all. The rules do not contemplate that there can be any sale in favour of a purchaser without depositing 25 per cent of the purchase- money in the first instance and the balance within 15 days. When there is no sale within the contemplation of these rules, there can be no question of material irregularity in the conduct of the sale. Non-payment of the price on the part of the defaulting purchaser renders the sale proce....
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.... rule, that when considering, in relation to the facts of the instant case, which of the opposing constructions of the enactment would give effect to the legislative intention, the court should presume that the legislator intended common sense to be used in construing the enactment. 1477. Nature of presumption against absurdity. It is presumed that Parliament intend that the court, when considering, in relation to the facts of the instant case, which of the opposing constructions of an enactment corresponds to its legal meaning, should find against a construction which produces an absurd result, since this is unlikely to have been intended by Parliament. Here 'absurd' means contrary to sense and reason, so in this context the term 'absurd' is used to include a result which is unworkable or impracticable, inconvenient, anomalous or illogical, futile or pointless, artificial or productive of a disproportionate counter- mischief. 1480. Presumption against anomalous or illogical result. It is presumed that Parliament intends that the Court, when considering, in relation to the facts of the instant case, which of the opposing constructions of an enactment correspon....
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.... The term "immediately", is, thus, required to be construed as meaning with all reasonable speed, considering the circumstances of the case. [See Halsbury's Laws of England, 4th Edition, Vol. 23, para 1618, p. 1178] In a given situation, the term "immediately" may mean "within reasonable time. Where an act is to be done within reasonable time, it must be done immediately. [See M/s. Gangavishan Heeralal v. M/s. Gopal Digambar Jain and Others, AIR 1980 MP 119 at 123, Keshava S. Jamkhandi v. Ramachandra S. Jamkhandi, AIR 1981 Kar 97 at 101, Ramnarayan v. State of M.P., AIR 1962 MP 93 at 98, R. v. Inspector of Taxes, (1971) 3 All ER 394 at 398 and R. v. HU Inspector of Taxes, (1972) 1 All ER 545 at 555] In Bombay Dyeing (supra), this Court observed: "In 'The Interpretation and Application of Statutes', Reed Dickerson, at p.135 discussed the subject while dealing with the importance of context of the statute in the following terms: "... The essence of the language is to reflect, express, and perhaps even affect the conceptual matrix of established ideas and values that identifies the culture to which it belongs. For this reason, language has been called "conceptual m....