New Delhi: Mutation entry and is only for the fiscal purpose, the Supreme Court said. A bench comprising Justices M R Shah and Aniruddha Bose said it cannot be disputed that the right on the basis of the will can be claimed only after the death of the executant of the will.
"As per the settled proposition of law, mutation entry does not confer any right, title or interest in favour of the person and the mutation entry in the revenue record is only for the fiscal purpose," the bench said.
The apex court said that if there is any dispute with respect to the title and more particularly when the mutation entry is sought to be made on the basis of the will, the party who is claiming title/right has to approach the appropriate court.
It said that the applicant's rights can only be crystallised by approaching the court and only thereafter on the basis of the decision before the civil court necessary mutation entry can be made.
Referring to its earlier decisions, the top court said that mutation of property in revenue records neither creates nor extinguishes title to the property nor has it any presumptive value on title.
Such entries are relevant only for the purpose of collecting land revenue, it said.
The order came while upholding an order of Madhya Pradesh High Court which set aside the order passed by the Additional Commissioner, Rewa Division, Rewa, directing to mutate the name of a person in the revenue records, which was sought to be mutated on the basis of the will.
What is mutation of property?
Mutation of a property is the transfer or change of title entry in revenue records of the local municipal corporation.
Mutation, also termed as ‘Dakhil Kharij’, is the process of recording the change/transfer in the title of ownership after the property has been transferred or sold. Once mutation is done, the same is recorded in the land revenue department, which eventually helps the authorities to fixate upon the tax liability.
A person who has purchased a property, he has to initiate the process of mutation to ensure that the purchased property is listed in his name in the records of the local municipal body. This step is necessary in case of issues over inheritance or succession, as per a housing.com report.
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