the supreme court in suraj lamp ltd v/s state of haryana has held that immovable property can be legally and lawfully transferred/conveyed only by a registered deed of conveyance.Transactions of the nature of ‘GPA sales’ d o not convey title and do not amount to transfer, nor can they be recognised or valid mode of transfer of immoveable property. The courts will not treatsuch transactions as completed or concluded transfers or as conveyances asthey neither convey title nor create any interest in an immovable property.They cannot be recognized as deeds of title, except to the limited extent of section 53A of the TP Act. Such transactions cannot be relied upon or made the basis for mutations in Municipal or Revenue Records