condonation of delay

Vishalsen (CA(Final)) (64 Points)

13 May 2008  

IN CASE OF RE-REGISTRATION OF ARTICLESHIP UNDER ANOTHER EMPLOYER, IF ANY ARTICLE HAS SENT FORM 103 TO THE INSTITUTE AFTER 5 MONTHS FROM THE DATE OF  HIS REGISTRATION UNDER SUCH EMPLOYER, THEN WHAT CONSEQUENSES WILL HAPPEN?