https://www.taxtmi.com/caselaws?id=196400 A certified copy of a final decree may satisfy the registration filing period under section 23 of the Registration Act, 1908, where the proviso applies to a decree or order presented within four months from the date it becomes final. Here, the civil court had extended time for depositing stamp papers needed to engross the final decree, so the decree copy could be obtained only after that process. On that footing, presentation of the certified copy after engrossment was treated as within time, and the respondent was required to register it. en-us Fri, 23 Mar 2007 00:00:00 +0530 Wed, 29 Nov 2017 18:38:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=196400 A certified copy of a final decree may satisfy the registration filing period under section 23 of the Registration Act, 1908, where the proviso applies to a decree or order presented within four months from the date it becomes final. Here, the civil court had extended time for depositing stamp papers needed to engross the final decree, so the decree copy could be obtained only after that process. On that footing, presentation of the certified copy after engrossment was treated as within time, and the respondent was required to register it. Case-Laws Companies Law Fri, 23 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=196400