JUDGMENT P.C. Saxena, M. - This is an application in revision against the order dated October 11, 1971 passed by the Additional Commissioner, Gorakhpur Division Gorakhpur. 2. Mutation had been reported by Kamrudin and another on the basis of a sale deed dated July 15, 1966 by which the land in suit had been sold to them for Rs. 99/-. the learned S.D.O. has refused mutation on the ground that the valuation given in the sale deed is less than the actual value of the land sold. The revision application has been dismissed by the learned Additional Commissioner. 3. The view of the two lower courts that the sale deed was invalid under Section 17(2) of the Indian Registration Act and, therefore, no mutation could be ordered on this basis, incorrect. It is not the business of the revenue courts to pronounce on the validity of a sale deed from the point of view of valuation of the property. This has to be left to the courts which have been given jurisdiction in the matter. 4. The revision application is allowed and the order of the learned S.D.O. set aside. Mutation shall be made in favour of the applicant.