Lex Non Coit Ad Impossibilia

Applicability.

Parameters within which maxim operates recorded.

Law does not compel a man to do that which he cannot possibly perform.

Law, held, would not compel a man to do that which he could not possibly perform.

Impotentia excusat legem (where the law creates a duty or charge, and the party is disabled to perform it, without any default in him, and has no remedy over, there the law will in general excuse him).

r. 6-Renewal of registration of firm-Rule 6 provides for application for renewal for a subsequent year by a firm "to whom a certificate of registration has been granted under r. 4"-Grant of such certificate condition precedent to application for renewal-Registration applied for in respect of year 1959-60-Application kept pending and firm registered only on 6-7-62 Thereafter application for renewal for years 196061 and 1961-62 made on 15-9-62, i. e., 2 months and 9 days after "decision" on initial application -Held, Income-tax authorities, in circumstances, not justified in not condoning delay in presenting application for renewal of registration in respect of years 1960-61 and 1961-62-Maxim, Lex non cogid ad impossibila (the law does not compel a man to do that which he cannot possibly perform).

Rule 6 provides for application for renewal for a subsequent year by a firm "to whom a certificate of registration has been granted under r. 4"

Grant of such certificate condition precedent to application for renewal

Registration applied for in respect of year 1959-60

Application kept pending and firm registered only on 6-7-62

Thereafter application for renewal for year 1960-61 and 1961-62 made on 15-9-62 1. e. 2 months and 9 days after "decision" on initial application-Held, Income-tax authorities, in circumstance, not justified in not condoning delay in presenting application for renewal of registration in respect of years 1960-61 and 1961-62-Maxim, Lex non cogid ad impossibilla (the law does not compel a man to do that which he cannot possibly perform).