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37.The attention of this Court is drawn to the judgment of Balasubrahmanyan, J., in Collector, Nilgiris Vs. M/s.Mahavir Plantations Pte. Ltd. (AIR 1982 Madras 138). V Balasubrahmanyan, J.,as he then was, held that the object of Section 47-A is only to neutralise the effect of undervaluation of the property. With reference to the valuation, guidelines prepared by the revenue officials, the learned Judge held that the guidelines were intended merely to assist the sub registrars to find out prima facie whether the market value set out in the instrument had been set forth correctly and were not intended as a substitute for market value or to foreclose the enquiry by the Collector under Section 47-A of the Act on reference. The learned Judge in this respect held thus:

"10. .......The valuation guidelines prepared by the Revenue Officials at the instance of the Board of Revenue were not prepared on the basis of any open hearing of the parties concerned or of any documents with a view to eliciting the market value of the properties concerned. They were based on data gathered broadly with referene to classification of lands, grouping of lands and the like. This being so, the Collector acting under S. 47-A cannot regard the guidelines valuation as the last word on the subject of market value. To do so would be to surrender his statutory obligation to determine market value on the basis of evidence, which is a judicial or a quasi-judicial function which he has to perform. To adopt figures prepared at the instance of the Board of Revenue in the valuation guidelines which are merely a compilation of data by subordinate officials of an administrative authority on the basis of administrative action would be dangerous, because they offer no guarantee of truth or correctness of the data, not being susceptible to check or verification by a judicial or quasijudicial process of evaluation of evidence. A similar view has been expressed by V.Ramaswami, J. in Hema v. State of Tamil Nadu (W.P.2526 of 1977), in a judgment dated 15.11.1979, as yet unreported in the law reports. The learned Judge observed thus-
"The guidelines may constitute sufficient material for the registering authority to entertain a plea that the true market value had not been set forth in the document. But it cannot be a substantive evidence against the petitioner". Earlier in the judgment, the learned Judge had given the background to the preparation of valuation guidelines register in 1968. In that connection, the learned Judge observed-
"Thus, it will be seen that the valuation guidelines have not been prepared after notice to the owners of the land concerned. It has been prepared with reference to the classification of the land as wet, dry of manavari, tharam and sort and these were again further grouped with reference to their situation (sic). In the nature of things, therefore, these guidelines have an evidenciary value. They are only intended to give an information or instruction to the registering authorities so as to enable them to come to a reasonable belief within the meaning of S.47-A (1), that the market value of the property which is the subject-matter of conveyance has or has not been truly set forth in the document. After a reference is made, the Collector has to determine the market value with reference to the Explanation in S.47-A."

41. In AIR 1990 Madras 251 (cited supra), it was held that the registrar after registering a document has to refer the instrument to the Collector to follow the procedure under Section 47-A read with the Rules.

42. In AIR 1982 Madras 138 (cited supra), the learned Judge held that the guidelines are merely a compilation of data by the subordinate officials in an administrative capacity and it would be dangerous to accept the same as correct or final while evaluating the market value. After registering the document, the registrar has to refer the document to the Collector. The valuation guideline was not prepared on the basis of any open value of the properties concerned nor any procedure has been confined nor is a statutory proceeding which confers certain amount of legality as to such valuation guidelines.