Regulation 78 — Examination of documents received electronically or in physical form

(1) The
registrar concerned shall examine or cause to be examined, every document and application received
by him which is required or authorized by or under the Act and the rules and regulations made
thereunder to be filed, recorded or registered, with the registrar.
(2) The registrar concerned shall observe the time frame as mentioned in Table contained
in the Annexure-J for the disposal of various matters:

Provided that the matters, which require disposal under these regulations on the same
day, shall be processed and disposed of, if received by 1200 hours and the matters received thereafter
will be disposed of on next working day:
Provided further that the time frame mentioned in Table as per Annexure-J shall—
(i) be subject to receipt of prior approval/NOC from any department/authority;
(ii) be subject to compliance of all statutory and other requirements;
(iii) not apply in case where it is not possible due to any technical reason or during the bulk
filing of returns period or in the event of force majeure; and
(iv) not apply in case where any litigation, dispute, complaint, investigation or inquiry
whatsoever is involved.