The time limits prescribed in Order XXI Rules 84 and 85 C.P.C. for depositing the purchase money and stamp duty are mandatory. Failure to deposit within the time limits results in the nullity of the sale proceedings. The court has no power to extend the time for deposits beyond the time lines prescribed in Order XXI Rule 84 and 85 C.P.C. Non-deposit of stamp duty within the prescribed time does not constitute a material irregularity in conducting the sale and cannot be a ground for setting aside the sale under Order XXI Rule 90 C.P.C.

JUDGMENT :

A plaintiff – Decree holder who purchased the immovable property in execution sale preferred the second appeal under Section 100 C.P.C. Defendant-Judgment Debtor is the respondent in the second appeal. This appeal challenges the view taken by both the Courts below. It seeks to set-aside the Order dated 08.08.2011 of the learned Principal Junior Civil Judge, Punganur in E.A.No.179 of 2006 in OEP No.7 of 2004 in O.S.257 of 1999, which was in turn confirmed by the learned Senior Civil Judge, Punganur in A.S.No.04 of 2011 by Judgment dated 30.01.2013.

2. All the facts are not in dispute. Questions of law alone have arisen in the second appeal. The need for consideration of those principles of law is in the context of the following facts:-

The appellant as plaintiff in O.S.257 of 1999 obtained the decree against the respondent herein. Certain immovable properties of the respondent were attached. Execution proceedings were initiated for sale of some of the immovable properties towards realization of the decree debt. The sale of the properties was held on 16.03.2006. Having earlier obtained permission to bid, the plaintiff/D.Hr/appellant participated in the Court auction of sale and became the highest bidder. Since he was the purchaser of the property, he must remit the purchase amount. On the day the sale was held which was on 16.03.2006, the appellant was to deposit 25% of the purchase money. However, he being the Decree holder he sought for set off and the same was allowed by the Executing Court. Thus Order XXI Rule 84 C.P.C which provides for deposit of 25% purchase money stood complied with.

3. The D.Hr/auction purchaser was to deposit the balance purchase money into Court before the Court closes on 15th day from the sale of the property. Here also he was entitled for set off, since he is the decree holder. The balance purchase money was found to be Rs.38,697/-. The D.Hr/auction purchaser deposited that amount within 15 days and it seems it was on 23.03.2006 he made that deposit. However, it is here the further facts and events took place and gave rise to the controversy.

4. The auction purchaser having deposited full purchase money was to secure a sale certificate/certificate of purchase in terms of Order XXI Rule 94 C.P.C. In this regard, he had to submit the general stamp for certificate or the amount required for such stamp shall be deposited into Court. D.Hr/auction purchaser was conscious of this principle. The time within which the deposit of money for stamp or deposit of stamp has to be done is provided under Order XXI Rule 85 C.P.C. While considering this provision one has to notice that the provision stood substituted in the State of Andhra Pradesh, so the rule as is available in the State of Andhra Pradesh is extracted here:-

Time for payment in full of purchase money and of stamp certificate of sale:-

“The full amount of purchase money payable and the general stamp for the certificate under Rule 94 or the amount required for such stamp shall be deposited into Court by the purchaser before the Court closes on the 15th day from the sale of the property.”

“Provided that, in calculating the amount of purchase money, to be so deposited the purchaser shall have advantage of any set-off to which he may be entitled under Rule 72.”

5. Instead of depositing the amount required for general stamp within 15 days from the date of sale, the D.Hr/auction purchaser moved an application before the Executing Court on 29.03.2006 praying to grant him an additional time for deposit of amount for general stamp. The Executing Court granted the permission and granted time till 13.04.2006. It was on 12.04.2006 the D.Hr/auction purchaser deposited Rs.5,820/- along with lodgment schedule for the purpose of sale certificate.

6. The above facts would indicate that the entire purchase money was paid within 15 days from the time of Court auction sale. However, the amount required for general stamp was remitted beyond the period prescribed.

7. It wa