Section 145(3) in The Chhattisgarh Registration Rules, 1939
(3)The market value as slated in a document shall for the basis determining the registration fees. In cases in which no market value is stated, an opportunity shall be given to the party concerned to State market value and on his failure to avail of the opportunity, the registering officer shall proceed to assess the registration fees-(i)under item (n) of the articles, or(ii)on the basis of the consideration expressed in the document, whichever is more.