When a sub-registrar may refuse to register a document? Whether registration of a document may be refused, on the ground of undervaluation of stamp duty, under the Registration Act, 1908.

Grounds for refusal to registration of documents According to Section 71 of the Registration Act, 1908, every Sub-Registrar refusing to register a document, except on the ground that the property to which it relates is not situate within his sub-district, shall make an order of refusal and record his reasons for such order in his Book No. 2 and endorse the words "Registration refused" on the document; and, on application made by any person executing or claiming under the document, shall without payment and unnecessary delay, give him a copy of the reasons so recorded. No registering officer shall accept for registration a document so endorsed unless and until, under the provisions hereinafter contained, the document is directed to be registered. Further, if it is presented by a person who has no right to present it (Section 32). Registration cannot be refused on the ground of undervaluation for stamp or any other extraneous reason. (Mulla (1998), page 308)