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11. It is, therefore, manifest that the Rule has the effect of abrogating the power of Registering Officer under sub-section (1) of Section 47-A to draw his own conclusions and bere of this power, he is required to refer the document for determination of the market value even though, in a given case, he, in his own discretion, may not find it undervalued. It is clear that instead of supplementing the provisions of Section 47-A, the Rule curtails the powers; indeed abrogates it. The Rule therefore, is ultra vires the power granted by Section 75 of the Stamp Act and cannot stand together with Section 47-A thereof. The Registering Officer is a statutory functionary under the Act and his function cannot be taken away, abrogated or curtailed by a subordinate legislation.