Piccolo lost his patience and tried to get to Cell and blast him. Pikkon sensed him coming and knocked him out. Everyone stared at Pikkon, shocked. By that time Goku had come back, and when he saw Piccolo lying on the ground, he said, "hey Pikkon, what happened here? And how come Cell's regenerating?"
"Piccolo tried to do kill Cell while he was in the middle of regenerating, so I stopped him."
"But why? Dad, isn't he making the same mistake I made?" asked Gohan.
Goku shook his head and replied, "no. You see, we have to kill Cell without completely disintegrating him, otherwise we'll have to go through a lot of paperwork."
"Doesn't King Yemma do that?"
"No, not if doesn't want to. He only has to fill out the forms once, and then he can get anyone he chooses to do it a second time. But, if we kill him with his body intact, we won't have to."
Everyone nodded, but Vegeta stepped forward and said, "why don't you just do the damn paperwork? It can't hurt that much, can it? Isn't it a lot faster than killing Cell slowly?"
Pikkon and Goku looked horrified, and Pikkon shouted, "no way! You have no idea how much paperwork there is. One thousand pages! It would take us at least ten years to finish filling out all of them. That's why we have to kill him the slow way."
By the time the four had finished their conversation, Cell had finished regenerating. He hadn't heard what Goku, Pikkon, Vegeta and Gohan were talking about, so he was wondering why they didn't finish him off. 'Why did they let me regenerate? Don't tell me they're going to keep making me do that. But... they already know that it takes a huge amount of energy.' He then remembered that he had overheard King Yemma's conversation with West Kai, and they were talking about paperwork. 'So that's why they didn't finish me off! Goku and Pikkon want to avoid the paperwork. Well I'm not going to let that happen. They deserve ten years worth of paperwork for what they're trying to do to me!' Cell tried taking off, but Pikkon was too fast and blasted him again.
"Not so fast, Cell. I know what you're trying to do, and I won't let that happen."
Cell regenerated again, and had another idea. 'Nobody said that I had to regenerate. I could just lie here forever and not get killed. Cell, you are a genius!'
Everyone was getting bored. Pikkon blasted Cell again, and this time he didn't get back up. Goku scratched his head and said, "hey, why doesn't Cell regenerate? Do you think he's dead?"
"No," said Vegeta. "Can't you sense his energy? He's fine, but I'm afraid you're going to have to do that paperwork." He then grinned evilly and continued, "You see, Cell has decided that he's going to stay that way and give you no choice but to destroy him. I hope you have fun, Kakarot." Vegeta and the others flew off, leaving Goku, Pikkon and Cell alone.
"Now what? We can't just stay here forever. I have to eat!" whined Goku.
"Nobody said that we had to do the paperwork. Goku, are you good at winning arguments?"
"Well, I've succeeded in persuading King Kai to do stuff, so yeah, I guess I am."
"Good. I want you to go to King Kai's and somehow get him to do the dirty work."
"OK, I'll try."
Goku used the instant transmission to teleport himself to King Kai while Pikkon watched Cell, just in case he decided to try and escape. 'Goku, I hope you can do it. I really don't want to be stuck doing paperwork. I want to be busy training so I can beat you.'
