1992 (12) TMI 30

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.... respondent No. 4 furnished to the appropriate authority a statement in Form No. 37-I on October 30, 1987. The appropriate authority sent an order dated December 16, 1987, as at annexure 'E', exercising power under section 269UD(1) Of the Act purporting to make a pre-emptive purchase for the apparent consideration shown in the agreement with other statutory benefits. The petitioner being aggrieved by the action of respondent No. 2 is calling in question the constitutional validity of Chapter XX-C of the Act and the order made under section 269UD(1) of the Act. The constitutional validity of Chapter XX-C of the Act has been upheld by the Supreme Court in Transferred Case No. 26 of 1987 ( C. B. Gautam v. Union of India [1993] 199 ITR 530 )....

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....76 Bom 82 and D. M. Thippaswamy v. Mysore Revenue Appellate Tribunal [1971] 2 Mys L. J. 392 ; AIR 1972 Mys 50, in support thereof. Under the scheme of Chapter XX-C of the Act, unless a no objection certificate is produced, the officers under the Registration Act cannot register documents purporting to transfer immovable properties exceeding Rs. 10 lakhs. In order to enable a party to obtain such a certificate, statement in Form No. 37-1 is required to be furnished. On perusal of such form and such investigation as is needed, the appropriate authority may grant a no objection certificate or pass an order under section 269UD(1) of the Act for purchase by the Central Government of the immovable property within a period of two months subject....

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....before October 30, 1987, and it can mean either up to or end of October 30, 1987, or before the commencement of 30th day of October, 1987. If two interpretations are possible, that which advances the object of the enactment must be adopted. When performing its cognitive function of ascertaining what a statute means, the court would temper its reading by taking into account the proper context of the statute. The meaning of a word in a statute may be enlarged or restricted in order to harmonise with the legislative intent of the entire statute. It is the spirit of the statute that governs over the literary meaning. Every word takes its colour or meaning from the context in which it is used. Interpretation by definition is concerned with the a....