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2. V.N. Devadoss v. Chief Revenue Control Office-cum- Inspector & Ors.2, which arose under Section 47A as applicable to Tamil Nadu, wherein it was held that it is not a routine procedure to be followed in respect of each and every document of conveyance presented for registration without any evidence to show lack of bona fide of the parties. Therefore, the basis for the 2008(4) SCC 720 (2009) 7 SCC 438  exercise of power under section 47A of the Act is the wilful undervaluation of the subject of transfer with fraudulent intention to evade payment of proper stamp duty. The Registering Officer cannot have any reason to believe that the market value of the property was not truly set forth in an instrument of transfer executed pursuant to the order of a court, when the property was sold at a public auction after the publication of the advertisement in newspapers.