Registration Act, 1908–Secs. 17(2) & 49–Rajasthan Panchayat and Nyaya Panchayat (General) Rules, 1961–Rules 267 & 271–Scope–Grant of immovable property by the Govt. is not required to be registered–However, the execution of sale deed under Rule 271 cannot be equated with a grant –If the Gram Panchayat executes a sale deed or transfers the property having worth of more than Rs. 100/- then such transfer is required to be registered compulsorily and requisite stamp duty is also required to be paid–Present respondent participated in the auction proceedings and after following the due process, sale deed was executed in his favour–Document was required compulsorily registered otherwise it was not admissible in evidence.