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3. As already noted in the first mentioned two Original Petitions, the petitioners therein seek for other reliefs also. The respondents have filed statements and/or counter-affidavits in all the cases. The stand taken by the respondents is that all the documents which are presented for registration are being registered, provided the requirements of the Registration Act are satisfied and that the original of the registered documents are also being returned as provided in Sub-section 2 of Section 61 of the Registration Act, 1908 in the normal course. It is also stated that under the provisions of Section 45B(1) of the Act, if the registering officer, while registering an instrument transferring any property, has reason to believe that the value of the property or consideration, as the case may, has not been truly set forth in the instrument, he may after registering such instrument refer the same to the Collector for determination of the value or consideration, as the case may be, and the property duty payable thereon. It is also stated that by virtue of the aforesaid provision the registering officer is bound to refer the original instrument to the Collector (here the District Registrar) for determination in case of any doubt. It is also stated that as per Clause 390 of Registration Manual the registering officer, while referring the matter under Section 45B(1) of the Act to the District Collector, has to forward the original of the sale deed along with the reference to the said authority. It is also the stand of the respondents that though the provisions of Section 61(2) of the Registration Act provides for return of the original of the registered document after registration to the person who presented the same for registration or to his nominee, in view of the provisions of Section 45B(1) of the Act, the registering officer and the District Collector are entitled to retain the same till the question referred to under Section 45B(1) is adjudicated by the latter under Section 45B(2) of the Act. It is their case that there is no inconsistency in the provisions of Section 45B of the Act with the provisions of Section 61(2) of the Registration Act and that both the provisions have to be harmoniously Construed.

7. Section 61(2) of the Registration Act reads as follows:-

"The registration of the document shall thereupon be deemed complete, and the document shall then be returned to the person, who presented the same for registration, or to such other person (if any) as he has nominated in writing in that behalf on the receipt mentioned in Section 52".

Section 45B of the Kerala Stamp Act reads as follows:-

"45B. Instruments undervalued how to be dealt with:-
(1) If the Registering Officer, while registering any property, has reason to believe that the value of the property or the consideration, as the case may be, has not been truly set forth in the instrument, he may, after registering such instrument, refer the same to the Collector for determination of the value or consideration, as the case may be, and the proper duty payable thereon.
(3) The Collector may, suo motu, within two years from the date of registration of any instrument not already referred to him under Sub-section (1), call for and examine the instrument for the purpose of satisfying himself as to the correctness of its value or consideration, as the case may be, and the duty payable thereon, and if after such examination he has reason to believe that the value or consideration has not been truly set forth in the instrument, he may determine the value or consideration and the duty aforesaid, in accordance with the procedure provided for in Sub-section (2), and the deficient amount of duty, if any, shall be payable by the person liable to pay the duty and, on the payment of such duty, the Collector shall endorse a certificate of such payment on the instrument under his seal and signature.
(4) Any person aggrieved by an order of the Collector under Sub-section (2) or Sub-section (3) may appeal to the District Court within whose jurisdiction the property transferred is situate.
(5) An appeal under Sub-section (4) shall be filed within thirty days of the date of the order sought to be appealed against.
(6) The District Court shall hear and dispose of the appeal in such manner as may be prescribed by rules made under this Act."

Section 45B(1) provides that, if the registering officer, while registering any instrument transferring any property, has reason to believe that the value of the property or the consideration, as the case may be, has not been truly set forth in the instrument, he may, after registering such instrument, refer the same to the Collector for determination of the value or consideration, as the case may be, and the proper duty payable thereon. As per Sub-section 2, the Collector, on receipt of such reference, has to afford a reasonable opportunity of being heard to the parties and also to hold enquiry in the manner provided in the rules and to pass order determining the value of the property or the consideration and the duty aforesaid and the deficient amount of duty, if any, shall be payable by the person liable to pay the duty and on the payment of such duty the Collector shall endorse a certificate of such payment on the instrument under his seal and signature. Section 45B(3) deals with a situation where the registering authority does not refer the instrument for adjudication but the Collector takes suo moto proceedings on the ground that there is under valuation of consideration. The subsequent procedure to be followed by the District Collector are the same both on reference and on suo moto proceedings. The procedure for reference and for adjudication of the reference are contained in the Kerala Stamp (Prevention of Under Valuation of Instruments) Rules, 1968. Rule 4 thereof deals with the procedure for determination of the value or consideration and the proper duty payable under Section 45B. Sub-rule 1 thereof states that the reference under Sub-section 1 of Section 45B from a registering officer shall be accompanied by a statement in Form 1A. Rule 9 provides for appeal against the order passed by the District Collector. Sub-rule 2(b) thereof provides that every appeal shall be accompanied by the original or certified copy of the instrument.