Explanation:

The true import of “the provisions of the collateral purpose” has been provided in the judgement in K.B. Saha & Sons Pvt. Ltd. Collateral purpose is the purpose which is independent of or devisable from, purpose for which document was executed and of which the law required registration. A collateral transaction must be independent of, or divisible from, the transaction to effect which the law required registration. A collateral transaction must be a transaction not itself required to be effected by a registered document, that is, a transaction creating any right, title or interest in immovable property of the value of one hundred rupees and upwards.