JUDGMENT : A. MUHAMED MUSTAQUE, J. 1. The petitioners intend to sale 3.16 ares of property in Sy. No. 324/1-1, 2, 3 of Thaikkad Village, Thiruvananthapuram District in favour of the buyer. The petitioners want to execute a sale deed in accordance with fair value prescribed for levying stamp duty as per the Kerala Stamp Act, 1959. 2. According to the petitioners, they moved the second respondent-Sub Registrar for registration and who in turn refused to register the documents for the reason that the petitioners had executed a sale agreement in favour of a third person for higher value on an earlier occasion. 3. The learned Senior Government Pleader on instructions, submitted that the petitioners, in fact, agreed to sell the property for higher value on an earlier occasion and now want to sell the same by undervaluing the consideration obviously to defraud the State. It is further submitted that the petitioners had not applied for registration online and this writ petition was filed on experimental basis. 4. The registering authority has to deal with undervaluation of stamp duty in terms of Section 45B of the Stamp Act. If the petitioners present an instrument bearing stamp in accordance with the fair value, the registering authority is bound to register the document. However, on being satisfied that the stamp on instrument is a deficit and the petitioners had not set out the true consideration, action can be initiated in accordance with the procedure as contemplated under Section 45B of the Stamp Act. If the instrument is undervalued, the registering authority cannot refuse registration of the document. They can only take action in accordance with the Section 45B of the Stamp Act. I am not entering into the question that whether the petitioners presented the document for registration or not for the reason that there are some dispute in regard to the same. 5. In the light of the discussion as above, this Court is of the view that in the event, the petitioners present the instrument which bears stamp duty applicable for the fair value, the instrument shall be registered in accordance with law. Thereafter, the registering authority is free to take action against the petitioners/buyer, if the registering authority is of the opinion that it doest not contain true consideration. 6. The writ petition is disposed of as above.