Mutation Process - Explains the mutation process and the documents required for it
Ashish Gupta(Friday December 28, 2007 A Times of India Presentation)
Mutation refers to recording in the revenue records of transfer of title of the property from one person to another. The mutation in the municipal records is required for the purpose of payment of property taxes and it does not mean a legal title in the name of the property has been mutated in the municipal records.
The document required include making an application to the Tahsildar on a plain paper, along with Non-judicial stamp of relevant value containing information about the name of the area in which the right has been acquired, the description of the right acquired, the name, parentage, caste and residence of the person from whom the right has been acquired, the manner in which the right has been acquired, the name, parentage, caste and residence of the person who has acquired the right, the date on which the right was acquired and a copy of document on the basis of which the mutation is sought e.g. Sale Deed, Will etc.
A proclamation is issued inviting objections to the proposed mutation and specifying the date, not less than fifteen days from the date of the proclamation, up to which any objection to the mutation will be entertained. The patwari submits his report in prescribed format. The statement of parties is recorded. The contents of the documents are matched with the recorded statement. In case no objection against the proposed mutation is received, the same is sanctioned.
In case any objection is received against the mutation, matter as referred to the SDM of the area. Any party aggrieved by an order of mutation may file an appeal before the Additional Collector (the concerned Deputy Commissioner) within 30 days of the order.
List of documents required for Mutation are as follows:-
1. 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 and, Clearance of up-to-date Property Tax.
2. In case of Death – Death Certificate, Copy of Will or Succession Certificate, Indemnity Bond on Stamp Paper of requisite value duly attested by Notary, Clearance of up-to-date property tax.
3. 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 Clearance of up-to-date Property Tax.
In case of death, a copy of Will or succession certificate is also required to be submitted so as to ensure that there is no malpractice. In case the Assessing Officer is satisfied that there is no malpractice in the claim of mutation, the following documents may only be insisted upon for the purpose of sub-division and/or mutation in respect of such properties: Death certificate of the original assessee, affidavit together with no Objection Certificate from other legal heirs of the deceased or their successors in interest, indemnity bond containing an undertaking of the executants that he shall indemnify the corporation in the event of dispute arising from the mutation made upon his application, rough site plans showing different partitions of the building and the signatures/thumb impression etc.of the persons.
If the entire building / plot has been sold, mutation may be allowed on payment of sale by agreement to sell on payment of transfer duty on prevalent rates.