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25. The District Registrar in the Notice dated 17.09.2009 and in the Memo dated 02.01.2009, informed the petitioners that notices were issued for suppression of facts which comes under the purview of Sections 27, 64 and 70(1)(2) and GPA is chargeable under Section 47-A of the Indian Stamp Act, 1899 which are extracted below for reference.

"27. Facts affecting duty to be set forth in instrument --The consideration if any, the market value of the property and all other facts and circumstances affecting the chargeability of any instrument with duty, or the amount of the duty with which it is chargeable, shall be fully and truly set forth therein.

Provided that a registering officer appointed under the Registration Act, 1908 or any other officer authorized in this behalf, may inspect the property, which is the subject matter of such instrument, make necessary local enquiries call for and examine all the connected records and satisfy that the provisions of this section are complied with.

NVSK,J 47-A. Instruments of conveyance, etc., valuation how to be dealt with- Any instrument of conveyance, exchange, gift, partition, settlement, release, agreement relating to construction, development or sale of any immovable property or power of attorney given for sale, development of immovable property, or any such instrument which is subject to market value under Schedule I-A shall be presented for registration before the registering officer appointed under the Registration Act, 1908 (Central Act 16 of 1908), only after payment of the full amount of the Stamp Duty payable on the consideration value of the property set forth in the instrument or the market value determined as per the Market Value Guidelines prescribed by the Government from time to time, whichever is higher.