XYZ Pvt. Ltd. and ABC Pvt. Ltd. have entered into a contract of sale of plant and machinery. The Managing Director of the XYZ Pvt. Ltd. signed the contract at Jaipur and sent the same to the office of ABC Pvt. Ltd. in Mu

Time and place of registration Time of Registration According to section 23 of the Registration Act, 1908, subject to the provisions contained in sections 24, 25 and 26, no document other than a will shall be accepted for registration unless presented for that purpose to the proper officer within four months from the date of its execution. Further according to section 24, where there are several persons executing a document at different times, such document may be presented for registration and re-registration within four months from the date of each execution. Also, according to section 25, if, owing to urgent necessity or unavoidable accident, any document executed, or copy of a decree or order made, in India is not presented for registration till after the expiration of the time prescribed in that behalf, the Registrar, in cases where the delay in presentation does not exceed four months, may direct that, on payment of a fine not exceeding ten times the amount of the proper registration-fee, such document shall be accepted for registration. Place of Registration According to section 28 of the Act, save as in Part V otherwise provided, every document mentioned in section 17, sub-section (1), clauses (a), (b), (c), (d) and (e), section 17, sub-section (2), insofar as such document affects immovable property, and section 18, clauses (a), (b), (c) and (cc), shall be presented for registration in the office of a Sub-Registrar within whose sub-district the whole or some portion of the property to which such document relates is situate. Further, according to section 30, any Registrar may in his discretion receive and register any document which might be registered by any Sub-Registrar subordinate to him. Also, according to section 31, in ordinary cases the registration or deposit of documents under this Act shall be made only at the office of the officer authorised to accept the same for registration or deposit. However, such officer may on special cause being shown attend at the residence of any person desiring to present a document for registration or to deposit a will, and accept for registration or deposit such document or will.