Mutation is the recording of a transfer of title of a property from one person to another in the revenue records. The documentation procedure to be followed and the fee payable vary from State to State. The mutation in the municipal records is for the purpose of payment of property tax, and it does not mean a legal title for the person in whose name the property has been mutated in the municipal records.
An application to the tahsildar on a plain paper, along with a non-judicial stamp of relevant value, has to be made.
Details to be furnished with application:
Area in which the right has been acquired Description of the right acquired Name, parent's name, and address of the person from whom the right has been acquired Manner in which the right has been acquired Name, parent's name, and address of the person who has acquired the right Date on which the right was acquired Copy of document on the basis of which the mutation is sought - sale deed, Will etc
A proclamation is issued inviting objections to the proposed mutation and specifying the date, not less than 15 days from the date of the proclamation, up to which any objection to the mutation will be entertained. The Patwari submits his report in the prescribed format. The statements of the parties are recorded. The contents of the documents are matched with the recorded statements. In case no objections against the proposed mutation are received, it is sanctioned.
Any party aggrieved by an order of mutation can file an appeal before the Additional Collector (or the Deputy Commissioner) concerned within 30 days of the order.
Documents required for mutation:
In case of sale:
Copy of sale deed Application for mutation with court fee stamp affixed on it Indemnity bond on stamp paper of requisite value Affidavit on stamp paper of requisite value Receipt of up-to-date property tax payment
In case of Will:
Death certificate Copy of Will or Succession Certificate Indemnity bond on stamp paper of requisite value Affidavit on stamp paper of requisite value attested my a Notary Receipt of up-to-date property tax payment
In case of Power of Attorney:
Copy of Power of Attorney. Copy of Will Receipt for payment registered with a sub-registrar Application for mutation with court fee stamp affixed on it Indemnity bond on stamp paper of requisite value Affidavit on stamp paper of requisite value Receipt of up-to-date property tax payment
Sometimes, an indemnity bond giving an undertaking that the executant indemnifies the municipal corporation in the event of a dispute arising from the mutation made upon his application is sought. A rough site plan showing the different portions of the building, with details of those occupying these portions, may also need to be furnished.
The prevalent rate of transfer duty on the consideration amount and the mutation fee should be paid. If an entire building or plot has been sold, the mutation may be allowed on payment of up-to-date dues. In case of sale through an agreement to sell, it is done on payment of transfer duty on the prevalent rates.
