14. Sri P. Satyanarayana, learned counsel for the defendants contended that the value of the property at the time of Ex.B.4 was Rs.60/- and that in view of Section 17 of the Indian Registration Act, there was no need for the registration of a document evidencing transfer of immovable property if the value of the property is less than Rs.100/-. He contended that Ex.B.4, therefore, is valid and cannot be rejected on the ground that it is an unregistered document. I am afraid that while Section 17 of the Registration Act contemplates that transfer of immovable property worth over Rs.100/- is compulsorily registerable through a registered instrument, it is not as though if the value of the immovable property is less than Rs.100/-, there is no need to register such a transfer document. If the value of the immovable property transferred is less than Rs.100/-, the transfer can be effected without any written instrument. However, once the transfer is reduced into a written instrument whether the value involved is over Rs.100/- or less than Rs.100/-, such an instrument is compulsorily registerable. However, the learned counsel for the plaintiff did not object Ex.B.4 on the count that it is an unregistered document and that it could not be looked into. I, therefore, do not go into the question of the legal