1882, the lease of immovable property for any term exceeding 1 year can be made only by a registered instrument but no registered agreement has been placed on record. Proviso to Section 107 provides that the State Government may from time to time by notification in the official gazette, direct that leases of immovable property other than leases from year to year or for any term exceeding one year or reserving a yearly rent or any class of such leases may be made by unregistered instrument or by oral agreement without delivery of possession but no such notification has been placed on record. Even otherwise, the appellant may not be entitled for the benefit of this proviso because the alleged agreement was with delivery of possession. The trial court also found that the appellant has not placed on record any proof of payment of rent to the respondent. Without any pleadings a plea was also taken by the P.W.2 that no receipt was being given for the rent given by the respondent and he got the signatures of the appellant without any proof.