https://www.taxtmi.com/caselaws?id=293828 When compliance with the Registration Act's four-month presentation period is prevented by an operative court restraint, the restrained period is excluded in computing time because a litigant should not be prejudiced by an act of the court and the law does not compel the impossible. The award, however, remained presented beyond the permissible period even after that exclusion, so the registration officer lacked authority to admit it. Registration was therefore invalid and ineffective, and the petitioner succeeded. en-us Sun, 01 Jun 1986 00:00:00 +0530 Thu, 04 Mar 2021 11:14:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=293828 When compliance with the Registration Act's four-month presentation period is prevented by an operative court restraint, the restrained period is excluded in computing time because a litigant should not be prejudiced by an act of the court and the law does not compel the impossible. The award, however, remained presented beyond the permissible period even after that exclusion, so the registration officer lacked authority to admit it. Registration was therefore invalid and ineffective, and the petitioner succeeded. Case-Laws Indian Laws Sun, 01 Jun 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=293828