Rosali v. Taico Bank and Ors.

_>_ A -. ## ROSALIV. _v._ # TAI CO BANK AND ORS. JANUARY 23, 2007 [S.B.SINHA AND MARKANDEY KA TJU, JJ.] ## _Code of Civil Procedure, 1908:_ : ) ) _Order 21 Rule 84-Deposit by purchaser-Immovable propertyAuction sale of-Immediate deposit of 25% of purchase moneyConsequences on default-Immovable property sold in auction sale to the_ c _highest bidder-As the said sale was conducted at about 4.00 p.m. and keeping in view of the fact that the banks at that time were closed, the Court directed the auction purchaser to deposit 25% of the sale amount by the next day-Auction purchaser deposited the said amount on the next day and also deposited the full purchase money within the stipulated time_ D _in terms of_ 0. _21 R. 85-However, the Executing Court set aside the auction sale on the grounds that 25% of the purchase money was not deposited on the day of the auction sale and also the auction sale was confirmed before the expiry of 30 days-High Court affirmed the said decision-Correctness of-Held: In a given situation, the term "immediately" may mean "within a reasonable time"-Where an act is to be done within_ E _a reasonable time, it must be done immediately-The auction purchaser could not deposit 25% of _the purchase amount on the same day of auction sale as the banks were closed at that point of time-Hence, deposit of 25% of the purchase money on the next day did not render the auction sale void-The auction sale cannot be set aside merely because it was confirmed_ F _within a period of 30 days from the date of acceptance of the bid_ ## _Interpretation of Statutes:_ _Principles of construction-Literal Rule-Held: Where literal meaning leads to anomaly and absurdity, it should be avoided-Common sense construction should be taken recourse to in certain cases._ Q, ## _Words & Phrases:_ )'- _"Immediately"-Meaning of-In the context of Order 21 Rule 84 of the Code of Civil Procedure, 1908._ H 1169 1170 SUPREME COURT REPORTS [2007) 1 S.C.R A _Maxims:_ _"Actus Curiae neminem gravabit" and "Lex non cogit ad impossibilia "-Meaning of-Explained._ B c One 'M' filed a suit against respondent No. 2 for realization of some amount owing and due to it. The suit was decreed and the decree was transferred for execution. A proclamation of the sale of the suit property was issued whereupon an auction sale was held. In the said auction sale one 'MH' was the highest bidder. As the said sale was conducted at about 4.00 p.m. and keeping in view of the fact that the banks at that time were closed, the Court directed the auction purchaser to deposit 25% of the sale amount by the next day. The auction purchaser deposited 25% of the sale amount the next day and deposited the balance amount subsequently. Respondent No. 3, in the meanwhile, had instituted a suit for specific performance of contract against respondent No. 2 against the self·same D property for which a certain sum was said to have been paid by way of advance. The suit was decreed and the appeal preferred thereagainst was dismissed. After the auction sale was confirmed, respondent No. 3 filed an E application under Order XXI Rule 97 of the Code of Civil Procedure, 1908. The auction sale was confirmed and the sale certificate was directed to be issued to the auction purchaser. Sale certificate on a stamp paper, which had been furnished in the meanwhile, was issued by the Court. _p_ The husband of the auction purchaser transferred his right, title and interest in the said property in favour of the appellant in terms of a registered deed of sale. But the appellant was not impleaded as a party in the said execution proceedings. Respondent No. 3, however, obtained a warrant of delivery of possession of the said property in her favour. G The appellant obstructed in taking possession pursuant to the said warrant of delivery of possession and eventually filed an application under Order XXI Rules 97, 98, 100 and 101 of the Code. From the objection filed by respondent No. 3, it transpired that the auction sale had allegedly been set aside at the instance of the decree holder on the premise that the sale H was void as it was confirmed before expiry of 30 days from the date of y I 1171 ROSALIV. _v._ TAICOBANK ## acceptance of the bid and other litigations. The High Court dismissed the revision application filed by the appellant on the ground that the 25% of the bid amount was not deposited immediately as mandated in Order XXI Rule 84 of the Code and, therefore, the auction sale was bad in law. Hence the appeal. A B The following questions arose before the Court:- 1. What would be the meaning of the term "immediately" occurring in Order XXI Rule 84 of the Code of Civil Procedure, 1908, in view of the peculiar facts and circumstances of this case? c 2. Whether the sale was void only because it was confirmed before expiry of the period of 30 days? ) ## Allowing the appeal, the Court HELD: 1. Having regard to the fact that the appellant had explained that it was not possible for his predecessor-in-interest to deposit 25% of the amount immediately after declaring his predecessor-in-interest as the purchaser, as the banks, at that point of time, were closed and furthermore having regard to .the fact that presumably the court in that view of the matter had directed the auction purchaser to deposit the amount on the next day, the requirements of law are satisfied. [Para 22) (1179-C-D] 2.1. It is a well-settled principle of interpretation of a statute that where literal meaning leads to anomaly and absurdity, it should be avoided. [Para 23) [1179-D-E] D E F _Raghunath Rai Bareja_ v. _Punjab National Bank,_ [2006) 13 SCALE 511, relied on. 2.2. It is equally well-settled that the Parliament must be held to have intended to lay down a reasonable statute unless a plain meaning of the Act leads to a different conclusion. It is trite that the statute must be read reasonably. {Para 24) [1179-E-F] G _Ashok Lanka_ v. _Rishi Dixit,_ [2005) 5 SCC 698; _La/it Mohan Pandey,_ H 1172 [2007] l S.C.R SUPREME COURT REPORTS A (2004) 6 SCC 626 and _State of Himachal Pradesh_ v. _Surinder Singh Banolta,_ [2006) 12 SCALE 571, relied on. 3. It is the duty of the court to accept a construction which promotes the object of legislation. [Para 27) (1180-A] B _Sanjay Dutt_ v. _State through CBI,_ [1994) 5 SCC 410, relied on. _i_ 4. It is also a well-settled principle oftaw that common sense construction should be taken recourse to in certain cases. [Para 28) [1180-B] C _Bombay Dyeing_ & _Mfg. Co. Ltd. (3)_ v. _Bombay Environmental Action Group,_ l2006] 3 SCC 434, referred to. _Halsbury's Laws of England 4th Edn.,_ Vol. 44(1) (Reissue), Paras 1392, 1377 and 1480, referred to. D E F 5. While applying the principles of interpretation, the courts are also required to keep in mind the following two well-settled principles oflaw:[Para 31) (1181-D] (a) _Actus Curiae nemim gravabit_ (an act of Court shall prejudice no man). _Satyabrata Biswas_ v. _Kalyan Kumar Kisku,_ [1994] 2 SCC 266, _Ram Chandra Singh_ v. _Savitri Devi,_ [2003) 8 SCC 319, _Board of Control for Cricket in India_ v. _Netaji Cricket Club,_ (2005) 4 SCC 741 and _Union of India_ v. _Pramod Gupta,_ [2005[ 12 sec 1, relied on. r (b) _Lex non cogit ad impossibilia_ (the law does not compel a man to do that what he cannot possibly perform). G _Ram Chandra Singh_ v. _Savitri Devi,_ (2003) 8 SCC 319, _Board of Control for Cricket in India_ v. _Netaji Cricket Club,_ [2005) 4 SCC 741, relied on. 6.1. The term "immediately" occurring in Order XXI Rule 84 of the Code of Civil Procedure, 1908, therefore, must be construed having regard H to the aforementioned principles. The term has two meanings. One, indicating ROSALI V. v. T AICO BANK 1173 A ' the relation of cause and effect and the other, the absence of time between two events. In the former sense, it means proximately, without intervention of anything, as opposed to "mediately". In the latter sense, it means instantaneously. [Para 32) [1181-G-H) 6.2. The term "immediately", is thus, required to be construed as meaning with all reasonable speed, considering the circumstances of the case. [Para 33) [1182-A) - _Halsbury's Laws of England, 4th Edition,_ Vol. 23, Paras 1618, p. 1178, referred to. c 7. In a given situation, the term "immediately" may mean "within a reasonable time". Where an act is to be done within a reasonable time, it must be done immediately. [Para 34) [H82-B) ) _Bombay Dyeing_ & _Mfg. Co. Ltd. (3)_ v. _Bombay Environmental Action Group,_ [2006) 3 SCC 434, _KS. Muthu_ v. _T. Govindarajulu,_ (2000) 4 SCALE 175 and _Dove Investments Pvt. Ltd._ v. _Gujarat Industrial Inv. Corporation Ltd,_ [2006) 2 SCC 619, relied on. _Mis. Gangavishan Heeralal_ v. _Mis. Gopal Digambar Jain,_ AIR (1980) MP 119, _Keshava S. Jamkhandi_ v. _Ramachandra S. Jamkhandi,_ AIR (1981) Kar. 97, _Ramnarayan_ v. _State of MP.,_ AIR (1962) M.P. 93, reffered to. D E _R._ v. _Inspector of Taxes,_ [1971) 3 All ER 394 and _R._ v. _HU Inspector of Taxes,_ (1972) 1 All ER 545, referred to. _Crawford on Statutory Construction_ Para 271, p. 539, referred to. F 7.2. The High Court, therefore, was not correct in holding that in the facts and circumstances of the case, the provisions of Order XXI Rule 84 had not been complied with. [Para 39) (1183-C] _Dakshyani_ v. _Branch Manager H.R.,_ 1997 Kar. 1940, referred to. G 8. With a view to considering the question as to whether he intended to abide by the provisions of a statute or the order of a court, his conduct is relevant. If one intended to comply with the order of a court but by reason of fortuitous circumstances, he is not in a position to do so, the statute H 1174 SUPREME COURT REPORTS [2007] 1 S.C.R. A would not be held to be operating harshly in such a case. (Para 41] (1183-G-H] B 9.1. Having regard to the order of the court and the other circumstances stated by the appellant, his predecessor-in-interest not being able to deposit the 25% of the bid amount upon acceptance of bid did not render the auction sale void, as was opined by the High Court. [Para 42] (1184-A] > 9.2. The auction purchaser had deposited the full purchase money within the time stipulated in terms of Order XXI Rule 85 of the Code. [Para 43) (1184-B] c D 10. Under what circumstances the decree holder himself filed an application for setting aside the sale is not known. Only because the sale was confirmed within a period of 30 days from the date of acceptance of the bid, the same by itself, was not decisive to set aside the sale after 8 years. (Para 44) [1184-C] CIVIL APPELLATE JURISDICTION: Civil Appeal No. 6129 of2000. From the Final Judgment and Order dated 8.1.1999 of the High Court ofKamataka at Bangalore in C.R.P. No. 3528/1998. E T.L. Viswanath Iyer, Sr. Adv., S.N. Bhat, N.P.S. Panwar and D.P. Chaturvedi for the Appellant. S.S. Javali, Sr. Adv., P.R. Ramasesh for the Respondents. F The Judgment of the Court was delivered by f S.B. SINHA, J.: 1. A judgment and order dated 8.01.1999 passed by the High Court of Kamataka at Bangalore in CRP No. 3528 of 1998 is in question before us, which arises in the following factual matrix. G H 2. _Mis._ Nellai Small Match Producers Service Industrial Co-op. Society Ltd. filed a suit against N. Dharmaraj, Respondent No. 2 herein in the Court of Principal Subordiante Judge in the State of Tamil Nadu for realization of some amount owing and due to it. The said suit was decreed. The said decree was transferred for . execution to the Court of City Civil Judge, 1175 ROSALIV. _v._ TAICOBANK [SINHA,J.] A Bangalore. The matter ultimately was transferred to the Court of the 17th Additional City Civil Judge, Bangalore. 3. A proclamation of sale of immovable property bearing No.· 1138/8, II Main Road, Vijaynagar, Bangalore was issued on 21.l 0.1988 whereupon the auction sale was held. In the said 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 oroclamation 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." B C D 4. 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.I l.1988. 5. 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. 2493of1981on17.08.1981 for specific performance of contract against Respondent No. 2 in respect of the self-same property wherefor a sum of Rs. 1,05,000 said to have been paid by way of advance. The said suit was decreed by the said Civil Judge by a judgment and order dated 20.04.1985. An appeal was preferred thereagainst before the High Court which was dismissed by an order dated 6/8.03.1996. 6. After the auction sale was confirmed, Respondent No. 3 appears to have filed an application purported to be under Order XXI Rule 97 of the Code of Civil Procedure (Code). It is not in dispute that by an order dated 11.11.1988 as no objection was filed and the entire amount had been deposited, the sale was confirmed and the sale certificate was directed to be issued to the auction purchaser. Sale certificate on a stamp paper, which had been furnished in the meanwhile, was issued by the Court on 17.11.1988. E F G H 1176 [2007] 1 S.C.R A ## SUPREME COURT REPORTS ## B c D E F 7. It is also stated that the property in question had been allotted by the Bangalore Development Authority to the original owner. The Bangalore Development Authority by a registered deed of sale dated 16.01.1990 transferred the property in favour of Shri Sangamesh G. Havannavar, husband of the auction purchaser Smt. Mahadevi S. Havannavar as in the meantime she had died. 8. On or about 5.02.1992, the said Shri Sangamesh G. Havannavar transferred his right, title and interest in the said property in favour of the appellant herein in terms of a registered deed of sale dated 5.02.1992. 9. It is contended that the appellant obtained licence from the appropriate authority for renovation of the existing ground floor and for construction of the first floor and pursuant to grant of sanction in this behalf had made constructions upon incurring a cost of Rs. 8,00,000 therefor. He is ·said to have been residing therein. 10. Appellant herein was not impleaded as a party in the said execution proceedings. Respondent No. 3, however, obtained warrant of delivery of possession of the said property in execution of the decree of specific performance passed in her favour. On or about 01.08.1998, the appellant obstructed in taking possession pursuant to the said warrant of delivery of possession and eventually filed an application under Order XX.I Rules 97, 98, 100 and 10 I of the Code. From the objection filed by Respondent No. 3, it transpired that the auction sale had allegedly been set aside at the instance of the decree holder on the premise that the sale was void as it was confmned before expiry of 30 days from the date of acceptance of the bid and other litigations by an order dated 27.09.1996 which is to the following effect: ~ r "Ohr. KAB Jdr. SGK G To hear Ohr. and to produce copy of orders in RFA. Sri MRG for Ohr 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." H 11. The said order appears to be vague. No reason has been assigned ROSAL.IV. _v._ TAICOBANK [SINHA,J.] 1177 A in support thereof. On what ground the decree holder was pennitted to raise the said contention was not disclosed. 12. 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. B -... ) 13. 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.l 0.1988 and was deposited on 27.10.1988, the provision of Order XXI Rule c 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 decision of this Court in _Manila! Mohan/al Shah and Ors._ v. _Sardar Sayed Ahmed Sayed Mahamad and Anr.,_ AIR (1954) SC 349. > 14. Mr. T.L. Viswanath Iyer, learned senior counsel appearing on behalf D of the appellant, would submit that the the predecessor of the appellant having deposited the 25% amount on 27.10.1988 pursuant to or in furtherance of the order passed by the learned Judge himself, the same cannot be said to be in contravention of the provisions of Order XXI Rule 84 of the Code. 15. It was submitted that had an opportunity of hearing been given to the appellant, he could have shown that the bid having been accepted at 4 O'Clock, there was no other way to deposit the 25% of the bid amount in the bank and only with a view to obviate the same, the learned Judge directed the auction purchaser to deposit the said amount on the next day. E F .. _1_ )o 16. Mr. Iyer would urge that, in any event, non-compliance of Order XXI Rule 84 of the Code having not been raised by the decree holder, the High Court committed a manifest error in relying thereupon as also the decision of this Court in _Manila! Mohan/al Shah_ (supra). G 17. Mr. S.S. Javali, learned senior counsel appearing on behalf of the G respondents, however, would submit that the judgment debtor and Respondent No. 2 herein had colluded with the auction purchaser with a view to defeat the decree of specific perfonnance of contract. The learned counsel argued that in the first appeal preferred by Respondent No. 2 against the judgment and decree dated 20.04.1985 passed in favour of H ;> 1178 [2007] 1 S.C.R. ·\ ## SUPREME COURT REPORTS A Respondent No. 3, Respondent No. 2 had undertaken not to sell or transfer the said property. The learned counsel contended that the auction sale being mala fide, this Court should not interfere with the impugned judgment. B c 18. In view of the rival contentions of the parties, as noticed hereinbefore, the questions which would arise for our consideration are: - (i) What would be the meaning of the term "immediately" occurring in Order XXI Rule 84 of the Code, in view of the peculiar facts and circumstances of this case? - (ii) Whether the sale was void only because it was confirmed before expiry of.the period of 30 days. _·(_ .. ## 19. Order XXI Rule 84(1) of the Code reads as under: D "84. _Deposit by purchaser and re-sale on default.-(1)_ On every sale of immovable properly the person declared to be the purchaser shall pay immediately after such declaration a deposit of twentyfive 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." E 20. What would be the meaning of the term "immediately" came up for consideration before this Court, as noticed herein before, in _Manila/ Mohan/al Shah_ (supra) wherein it was held: F G H "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 ~the price on the part of the .{ ... _'r_ ROSALI V. v. TAICO BANK [SINHA, J.] 1179 .. )' ~ _r_ defaulting purchaser ren~ers the sale proceedings as a complete nullity. The very fact that the Court is bound to re-sell the property in the event of a default shows that the previous proceedings for sale are completely wiped out as if they do not exist in the eye of law. We hold, therefore, that in the circumstances of the present case there was no sale and the purchasers acquired no rights at all." A B ## 21. We are, however, in this case, faced with a different situation. 22. Having regard to the fact that the appellant had explained that it was not possible for his predecessor in interest to deposit the 25% of the c amount immediately after such declaration, as the banks, at that point of time, were closed and furthermore having regard to the fact that presumably the court in that view of the matter had directed the auction purchaser to deposit the amount on the next day, we are of the opinion that it satisfies the requirements of law. D ) 23. It is a well-settled principle of interpretation of a statute that where literal meaning leads to anomaly and absurdity, it should be avoided. [See _Raghunath Rai Bareja and Another_ v. _Punjab National Bank and Others_ (2006) 13 SCALE 511] E 24. It is equally well-settled that the Parliament must be held to have intended to lay down a reasonable statute unless a plain meaning of the Act leads to different conclusion. It is trite that a statute must be read reasonably. [See _Ashok Lanka and Another_ v. _Rishi Dixit and Others,_ [2005) 5 SCC 598) F _y_ )_ 25. In _La/it Mohan Pandey_ v. _Pooran Singh and Ors.,_ [2004] 6 SCC 626, this Court opined: "A statute must be construed having regard to tbe legislative intent. It has to be meaningful. A construction which leads to manifest absurdity must not be preferred to a construction which would fulfill the object and purport of the legislative intent." 26. [See also _State of Himachal Pradesh and Ors._ v. _Surinder Singh Banolta,_ 2006 (12) SCALE 571] G H 1180 [2007] 1 S.C.R E ## SUPREME COURT REPORTS A,, B 27. It is the duty of the court to accept a construction which promotes the object of a legislation. _[Sanjay Dutt_ v. _State through CBI Bombay (JI)_ (1994)5 SCC410] 28. It is also a well-settled principle of law that common sense construction rule should be taken recourse to in certain cases. 29. In Halsbury's Laws of England (Fourth Edition) Volume 44(1) (Reissue), it is stated: c D F "1392. Commonsense Construction Rule. It is a rule of the common law, which may be referred to as the commonsense construction 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. , .. G H 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 corresponds to its legal meaning, should find against a construction that creates an anomaly ·or otherwise produces an irrational or illogical result. The presumption may be applicable where on one construction a benefit is not available in like cases, or a detriment is not imposed in like cases, or the decision would tum on an immaterial distinction or an anomaly would be created in legal doctrine. Where each of the constructions r .( "'- ) 1181 ROSAL! V. _v._ TAICO BANK [SINHA, J.] contended for involves some anomaly then, in so far as the court uses anomaly as a test, it has to balance the effect of each construction and determine which anomaly is greater. It may be possible to avoid the anomaly by the exercise of a discretion. It may be, however, that the anomaly is clearly intended, when effect must be given to the intention. The court will pay little attention to a proclaimed anomaly if it is purely hypothetical, and unlikely to arise in practice." A B 30. In _Bombay Dyeing_ & _Mfg. Co. Ltd. (3)_ v. _Bombay Environmental Action Group and Others,_ [2006] 3 SCC 434, this Court observed: c ·- ) - "It is also a fundamental proposition of construction that the effect of deletion of words must receive serious consideration while interpreting a statute as this has been repeatedly affirmed by this Court in a series of judgments" 31. While applying the principles of interpretation, the courts are also required to keep in mind the following two well-settled principles of law: D - (i) Actus Curiae neminem gravabit (an act of Court shall prejudice no man) [See _Satyabrata Biswas and Others_ v. _Kalyan Kumar Kisku and Others_ (1994) 2 SCC 266 _Ram Chandra_ E _Singh_ v. _Savitri Devi and Ors.,_ (2003) 8 SCC 319, _Board of Control For Cricket in India and Another_ v. _Netaji Cricket Club and Others,_ [2005] 4 SCC 741 and _Union of India_ v. _Pramod Gupta (D) By LRs. !Ind Ors.,_ [2005] 12 SCC 1; and F - (it) lex non cogit ad impossibilia (the law does not compel a man to do that what he cannot possibly perform) [See _Ram Chandra Singh_ (supra) and _Board of Control For Cricket in India_ (supra)] 32. The term "immediately", therefore, must be construed having regard to the aforementioned principles. The term has two meanings. One, indicating the relation of cause and effect and the other, the absence of time between two events. In the former sense, it means proximately, without intervention of anything, as opposed to "mediately". In the latter sense, it means instantaneously. G H 1182 SUPREME COURT REPORTS [2007] 1 S.C.R. A 33. 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 ofEngland, 4th Edition, Vol. 23, para 1618, p. 1178] B 34. 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 _Mis. Gangavishan Heeralal_ v. _Mis. Gopal Digambar Jain and Others,_ AIR 1980 MP I 19 at 123, _Keshava S. Jamkhandi_ v. _Ramachandra S. Jamkhandi,_ AIR 1981 Kar 97 at 101, _Ramnarayan_ v. _State ?f MP.,_ AIR 1962 MP 93 at 98, _R._ v. _Inspector of Taxes,_ [1971] 3 All ER 394 at 398 and _R._ v. _HU Inspector a/Taxes,_ [1972] l All ER 545 at 555] c 35. In _Bombay Dyeing_ (supra), this Court observed: D E "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 map of human experience"." 36. In _K.S. Muthu_ v. _T. Govindaraju/u and Anr.,_ [2000] 4 SCALE 175, this Court opined: F G H " .. .In the circumstances when the Appellant was not in a position to perform the direction given by the Court in view of the holiday, the Court cannot expect the Appellant to perform what is impossible ... " 37. In Crawford on Statutory Construction at. page 539, it is stated : "271. Miscellaneous Implied Exceptions from the Requirements of Mandatory Statutes, In General.-Even where a statute is clearly mandatory or prohibitory, yet, in many instances, the courts will regard certain conduct beyond the prohibition of the statute through the use of various devices or principles. Most, if not all of these ROSALIV. _v._ TAICOBANK [SINHA,J.] 1183 ... devices find their jurisdiction in considerations of justice. It is a well known fact that often to enforce the law to its letter produces manifest injustice, for frequently equitable and humane considerations, and other considerations of a closely related nature, would seem to be of a sufficient caliber to excuse or justify a technical violation of the law." A B 38. [See also _Dove Investments Pvt. Ltd and Ors._ v. _Gujarat Industrial Inv. Corporation Ltd and Anr.,_ [2006] 2 SCC 619]. ) 39. We, therefore, are clearly of the opinion that the High Court was not correct in holding that in the facts and circumstances of the case, the provisions of Order XXI Rule 84 had not been complied with. c 40. It is interesting to note that in _Dakshayani_ v. _Branch Manager & Others,_ [ILR 1997 Kar. 1940], interpreting Order XXI, Rule 84, the Kamataka High Court itself held D "4. On that basis if we interpret the law though there is no power in the Court to extend the time fixed by the statute still the expression immediately is capable of taking within its sweep a situation where an act is impossible of performance on the day on which the auction is held as it happened in Savithramma's case E when the bank itself w<Js on strike and no deposit could have been made iii the bank or in the event the auction sale is held after Court hours, a receipt order in that regard cannot be obtained for deposit of such an amount. Such amount could be deposited only after obtaining a receipt Order. If next day also happens to be a holiday, F the day immediately thereafter coming up which is a working day will be the day on which such act will have to be performed. If any other interpretation is given it would stultify the very object of law ..... " G 41. We may consider another aspect of the matter. With a view to consider the question as to whether he intended to abide by the provisions of a statute or the order of a court, his conduct is relevant. If one intended to comply with order of a court but by reason of fortuitous _circumstances,_ he is not in a position to do so, the statute would not be held to be operating harshly in such a case. H [2007] 1 S.C.R. 1184 ## SUPREME COURT REPORTS ## A ## B 42. We, therefore, are of the opinion that having regard to the order of the court and the other circumstances stated by the appellant, his predecessor-in-interest not being able to deposit the 25% of the bid amount upon acceptance of bid did not render the auction sale void, as was opined by the High Court. 43. We may also notice that the auction purchaser had deposited the full purchase money within the time stipulated in tenns of Order XXI Rule 85 of the Code. 44. We do not know under what circumstances the decree holder c himself filed an application for setting aside the sale. Only because the sale was confirmed within a period of 30 days from the date of acceptance of the bid, the same by itself, in our opinion, was not decisive to set aside the sale after 8 years. We, therefore, are unable to agree with the findings of the Executing Court or the High Court. ## D E 45. The impugned orders are set aside. However, we make it clear that we have not· gone into the other contentions raised by the respondents herein. All other contentions, therefore, may be determined by the Executing Court, if raised, in accordan<;e with law. 46. The appeal is allowed. We, however, make no order as to costs. Appeal allowed. V.S.S. l "