Income tax query

i want to purchase a land Rs.35 Lakhs and purchase registration not on my name, Registration to my son. can i pay(cheque) that amount to directly Seller? 

eg. i am X and My son Y. Seller Z. 

purchase a land Rs.35 Lakhs, paid by me X but Register to my Son Y. Amout directly paid to Z from X.     Registration is on Y.