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29. A Division Bench of this court in a decision in Park View Enterprises v. State Government of Tamil Nadu [1991] 189 ITR 192; [1989] W.L.R. (Suppl.) 1, 42, 43 has considered what are the duties of the registering authority under the Registration Act, when a document is presented for registration. In that case, with regard to the powers of the registering authority, the Division Bench has observed as follows (at p. 254 of 189 ITR) :

"This right is not conferred upon the registering authority. He could only find out whether the executants who appear before him are the persons who have executed the document and on going through the document find out under what description in Schedule I it could be classified, and what proper stamp duty is payable thereon. As far as valuation is concerned, if it is a document which comes under section 47A and if he finds that the markets value has not been properly set forth in the instrument, his first duty is to register the instrument and then refer such a document to the Collector for determining the correct market value and recover the proper duty payable thereon. In respect of any other instrument listed in Schedule I, section 47A procedure cannot be followed. . ."