A sale agreement (unregistered) was executed to sell DRY agricultural land @ rs. 20 lakhs per acre..The buyer paid advance and agreed to pay the balance BEFORE registration. The guidance value is Rs. 22 lakhs per acre. Now the buyer wants to reduce the stamp duty and for that wants the seller to register the document in which the rate of land would be specified as Rs. 50000/ '-( instead of 20 lakhs). He wii pay the seller the whole amount by cheque to the seller.. What are the implications to the seller?