(b) make an order determining whether, and subject to what amendments, modifications, conditions or limitations, if any, registration is to be permitted. (7) On the hearing of an appeal under this section, any party may, either in the manner prescribed or by special leave of the Tribunal, bring forward further material for the consideration of the Tribunal. (8) On an appeal under this section, no further grounds of objection to the registration of a trade mark shall be allowed to be taken by the opponent or the Registrar, other than those stated in terms of this section by the opponent, except by leave of the Tribunal, and where any further grounds of objection are taken, the applicant, on giving notice as prescribed, shall be entitled to withdraw his application without payment of the costs of the opponent. (9) On an appeal under this section, the Tribunal may, after hearing the Registrar, permit the trade mark proposed to be registered to be modified in any manner not substantially affecting the identity thereof, and may direct that the trade mark as so modified shall be advertised in the prescribed manner before being registered. (10) Notwithstanding anything to the contrary contained in this section, where— (a) the Registrar considers that by reason of any point of law involved or of the unusual importance or complexity of the matter it is desirable to do so; or (b) the applicant and all persons who have given notice of opposition so request; the Registrar, instead of deciding the matter as required by paragraph (b) of subsection (4), shall refer the matter to the Tribunal for decision and shall thereafter, in relation to the matter, act in accordance with the decision of the Tribunal. (11) Regulations made in terms of section one hundred and four may provide for the granting of an extension of the time prescribed for the doing of any thing in terms of this section. 23 Registration (1) When an application for registration of a trade mark has been accepted and the application— (a) has not been opposed and the time for notice of opposition has expired; or has been opposed and the opposition has been decided in favour of the (b) applicant; the Registrar shall register the trade mark in Part A or Part B, as the case may be, of the Register and the trade mark, when registered, shall be registered as at the date of the application for registration, and that date shall be deemed, for the purposes of this Act, to be the date of registration: Provided that— (i) where the Registrar is satisfied that the trade mark has been accepted in error or that, in the special circumstances of the case, the trade mark should not be registered or should be registered subject to amendments, modifications, conditions or limitations or to additional or different amendments, modifications, conditions or limitations, he may withdraw the acceptance and proceed as if the application had not been accepted; (ii) the provisions of this subsection, relating to the date as at which a trade mark shall be registered and to the dale to be deemed to be the date of registration, shall, as respects a trade mark referred to in subsection (1) of section ninety-seven, have effect subject to the provisions of that section. (2) On the registration of a trade mark, the Registrar shall issue to the applicant a certificate in the prescribed form of the registration thereof sealed with the seal of the Trade Marks Office. (3) Where the registration of a trade mark is not completed within twelve months from the date of the application by reason of default on the part of the applicant, the Registrar may, after giving notice of the non-completion to the applicant in writing in the prescribed manner, treat the application as abandoned, unless it is completed