https://www.taxtmi.com/caselaws?id=265819 Registration Act limitation for presenting a certified copy of an appealable company court order runs under Section 23 from the date the order becomes final. Where a connected appeal concerning implementation of a demerger scheme was dismissed, finality arose only upon availability of that appellate judgment to the petitioner. The certified copy was therefore presented within the prescribed period. The registering authority was required to accept it for registration, subject to compliance with other applicable formalities. Section 25 permits delayed presentation, with a fine, only where delay does not exceed four months and results from urgent necessity or unavoidable accident. en-us Wed, 03 Sep 2014 00:00:00 +0530 Fri, 16 Oct 2015 06:20:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265819 Registration Act limitation for presenting a certified copy of an appealable company court order runs under Section 23 from the date the order becomes final. Where a connected appeal concerning implementation of a demerger scheme was dismissed, finality arose only upon availability of that appellate judgment to the petitioner. The certified copy was therefore presented within the prescribed period. The registering authority was required to accept it for registration, subject to compliance with other applicable formalities. Section 25 permits delayed presentation, with a fine, only where delay does not exceed four months and results from urgent necessity or unavoidable accident. Case-Laws Companies Law Wed, 03 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265819