Guideline value Vs Registration or market price

Hello, The guideline value of the plot/land is being determined by the Government. However, when market price of the land is more the Government is benefited by the stamp/registration charges. So will Government be responsible for such higher charges posed on the buyer. When another person of the same locality buys at Guideline value what special features are provided by the Government for the one who pays at very high market price. Why doesn’t the Government genuinely avoid/oppose such high market price registrations when its well aware of the facilities based on which the guideline value is decided?In this case, is Government functioning against common man?Or will Government provide extra facilities for those registered their land at higher price?Which is the right forum to get justification for this query, please.