TaxTMI 
TaxTMI 
1991 (11) TMI 262
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....tion) and for the recovery thereof his 13.07 acres of coffee estate situated in Semmanthaputhur village was brought to sale under the Tamil Nadu Revenue Recovery Act, 1894 (for short 'The Act'). On March 30, 1979 the sale by auction was held by the Tahsildar. The first respondent purchased for a sum of Rs. 12,225 and deposited a sum of Rs. 2,000 being 15 per cent of the sale price. Under Sec. 36 of the Act, the first respondent should have deposited the balance consideration within 30 days from the date of the auction. On October 23,1981 the sale was confirmed and the balance amount was deposited on November 4, 1981. The appellant filed an application but by proceeding dated October 23, 1981, the Revenue Divisional Officer overruled the obj....
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....Therefore, the sale is not illegal. It is also contended that the deposit was made after protracted correspondence and that, therefore, the non-deposit within 30 days from the date of sale is not illegal. At any rate, having accepted the amount, the authority acquiesced to the deposit/Therefore, the confirmation of the sale is not illegal. We find no substance in either of the contentions. The contention that Form 7 and not Form 7A would be applicable to the facts, is not the case set up or argued either before the authorities or the courts below. For the first time he cannot raise that plea in this Court. That apart specifically the High Court (learned Single Judge and the Division Bench) held that it is form 7A that is applicable and t....
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.... the Act or Rule that seeks to serve. It is not an invariable rule that even though the word 'shall' is ordinarily mandatory but in the context or if the intention is otherwise, it may be construed to be directory.The construction ultimately depends upon the provisions itself, keeping in view the intendment of the enactment or of the context in which the word 'shall' has been used and the mischief it seeks to avoid. Where the consequence of failure to comply with any requirement of a provision is provided by the statute itself, the consequence has to be determined with reference to the nature of the provision, the purpose of enactment and the effect of noncompliance thereof. In its absence the consequence has to be determined with reference....
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....nsidered from this perspective the non-compliance of Sec.35 i.e., omission to mention the place of sale world visit with deprivation of the property to the debtor for an inadequate sale consideration due to absence of competing bidders. Thus, we hold that specification of the date and place of sale shall be mandatory. The forms either 7 or 7A are only procedural and they should be in conformity with Sec. 36. The form cannot prevail over the statute. The omission of specification of the place of sale in the form renders the sale not merely irregulate but also invalid. Equally the second objection is insurmountable. It is mandatory that "the balance of the sale amount shall be remitted within 30 days from the date of auction" and if not th....