Pointers on mutation of property

Mutation is a record in the revenue records of transfer of title to a property from one person to another. The procedure, documentation required and

the fees payable vary from State to State. However, generally, some broad procedures are followed.

Documents required

An application on a plain paper, along with a non-judicial stamp of relevant value containing these details is to be submitted to the Tahsildar of the area:

Name of the area in which the right has been acquired A description of the right acquired The name, parentage and residence address of the person from whom the right has been acquired The manner in which the right has been acquired The name, parentage, residence address of the person who has acquired the right Date on which the right was acquired A copy of the document on the basis of which the mutation is sought - sale deed, Will etc.

Procedure

A proclamation is issued inviting objections to the proposed mutation, 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 statement of parties is recorded. The contents of the documents are matched with the recorded statements.

If no objection against the proposed mutation is received, it is sanctioned. In case any objection is received against the mutation, the matter is referred to the sun-divisional magistrate of the area. Any party aggrieved by an order of mutation may file an appeal before the Deputy Commissioner concerned within 30 days of the order.

Documents required for mutation

In case of sale deed:

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 In case of death: Death certificate Copy of Will or succession certificate Indemnity bond on stamp paper of requisite value Affidavit on stamp paper of requisite value duly attested by notary Receipt of up-to-date property tax In case of death, a copy of the Will or succession certificate is required to ensure there is no malpractice in mutation.

Where the Assessing Officer is satisfied that there is no malpractice in the claim of mutation, only these documents may be insisted on for the mutation:

Death certificate of the original assessee Affidavit together with a no objection certificate from the other legal heirs of the deceased or their successors in interest Indemnity bond containing an undertaking of the executant that he will indemnify the Corporation in the event of a dispute arising from the mutation made on his application Rough site plan showing different portions of the building and the signatures of the persons occupying these portions

In case of power of attorney:

Copy of power of attorney Copy of Will Receipt of payment duly registered by 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

Transfer duty

The prevalent rate of transfer duty on the consideration amount should be paid. Also, for each apportionment, appropriate mutation fee is to be paid. If entire building or plot has been sold, mutation may be allowed on payment of upto-date dues. In case of sale by agreement to sell, mutation will be allowed on payment of transfer duty on prevalent rates. If a part of a building or plot has been sold, mutation may be allowed in the name of the purchaser on payment of up-to-date tax for the portion purchased, Sub-division will, however, not be allowed if the sale is not through a registered document or instrument .

In case of inheritance of a property by more than one legal heir, mutation in the names of all the legal heirs may be allowed subject to clearance of up-to-date taxes by each of them for their respective portions. However, sub-division will be allowed only if physical division exists. The case of each legal heir has to be decided independently regardless of payment or non-payment by others for their respective portions.

Whenever the title of any person, primarily liable for the payment of property tax on any land or building is transferred, the person whose title is transferred and the person to whom it is transferred should give a notice of the transfer to the Corporation. The notice has to be given by the transferor as well as the transferee. If any notice is pending, the liability for the increased rateable value after the date of transfer will be that of the transferee.

As such, the transferee should ensure that either the pending proposals are decided or the additional tax is paid by the transferor. Whenever a transferee presents documents for transfer, a letter is to be issued to the transferor inviting objections , if any, in respect of the claim for mutation . The objections received, if any, should be within 15 days of the issue of the letter. If no objection is received within 15 days, the property may be mutated in the name of the transferee, subject to fulfilment of other conditions.

On the death of the person primarily liable for payment of taxes, the person on whom the title of the property devolves should, within six months of the death, apply to the Corporation for devolution of the property on the legal heirs so that a mutation takes place. The person on whom the property devolves should move for transfer in the municipal records as early as possible . The mutation in the municipal records is for the purpose of payment of property taxes, and it does not mean a legal title for the person in whose name the property has been mutated.