The practice of modifying or transferring ownership title from one person to another in the local municipal authority’s tax records is known as Mutation/Inteqal of property. It is a change of entries in the Tehsildar’s Record of Rights (ROR) as well as maps. The name of the transferee is modified in the lessor’s records when the leased premises are transferred by way of sale, gift, or other means. Mutation is a fiscal enquiry and it does not create right, title and interest nor extinguishes right, title and interest.

Mutation enables the authority to issue accurate tax paperwork and determine the amount of property tax due. Property mutation is necessary so that all utility bills and property tax receipts are generated in the name of the new owner. When a property is mutated, the new owner has the property registered in his or her name with the land revenue department, allowing the government to collect property taxes from the legal owner.

The Buyer bears the responsibility of confirming the property’s title; therefore, he/she must check that all past exchanges associated with the property ownership are properly recorded in land records/municipal records. It is true that documents such as registered sale deeds, land records, property tax receipts, and so on serve as proof of registration, but mutation ensures that the same is documented with the local authorities. The Mutatation of a property should ideally be taken periodically, every six months, from the revenue office in order to check for any fraudulent transaction on the property. In the event of an inheritance following the owner’s death, the property should be renamed in the beneficiary’s name as soon as possible. Although mutation is not a legally binding procedure in and of itself, it is a significant aspect in terms of serving as proof of possession, imposing tax duties by the relevant authorities, resolving land-related issues at the local level, and so forth.

Mutation of Agricultural lands – In the case of agricultural lands, mutation is vital. If the mutation process is not followed, an individual will be unable to transfer the land title to the new owner. The mutation, as well as the identity of the owner, should be recorded in the revenue records. Compensation is only given to those individuals whose names are documented in the revenue records when the government acquires land.

Mutation of Non – Agricultural lands – Failure to mutate the property does not take away the right in the sale deed in the event of non-agricultural lands such as apartments, independent dwellings, residential plots, and so on. This means that the buyer’s title will not be changed, and they will remain the property’s owner. If the owner of these structures does not change, they will lose their power and water connections, as well as their ability to pay the municipal tax.

Requirement of Mutation of Property

Every time a change/transfer of ownership is implemented, mutation is required. The following methods could be used to get the same result:
Sale or Purchase of Property – The paperwork for mutation in this example would be a copy of the Power of Attorney papers, an affidavit and indemnity on stamp paper, and property tax clearing documents.
Inheritance of Property  – A copy of the death certificate, coupled with documentation confirming the deceased’s link to the claimant in the case of intestate succession, a copy of the will (in the case of property inheritance through Will), and property tax clearance paperwork would sufficient.
Power of Attorney – In the concerned case, the documents for mutation would be that of a copy of Power of Attorney papers, Affidavit, and remuneration on a stamp paper, property tax approval documents.

Procedure of Mutation

The process begins with the filing of a mutation application with the Tehsildar of the area, along with a non-judicial stamp paper of the requisite value. The process for altering a property’s ownership differs by state. To request a change, fill out an application form with a court fee stamp. The form must be completed, signed, and delivered to the Tehsildar or the individual in charge of the local Municipal body that keeps track of the property’s land records. Alternatively, an online application for the mutation can be made on the various State Government portals, since many Municipal Corporations have now moved toward digitalization of existing land records and of the mutation procedure itself, beginning with the application stage.

Once the documents are submitted along with the application of Mutation then the statements of the parties are recorded and matched with the contents of the submitted documents to look for any discrepancies. The suggested mutation is approved if no objections or discrepancies are detected. If a disparity is discovered, the case is sent to the area’s Revenue Assistant. If the parties are dissatisfied with the order, they can submit an appeal with the Additional Collector within 30 days of the date of the order. The procedure of mutation includes inviting objections and physically inspecting the property, after which, if the body is pleased, the mutation certificate is issued within 15-30 days.

To avoid legal implications later on and to ensure that all legal requirements are followed, it is always important to seek legal advice from a lawyer before completing any property transfer. As a team of Estate experts, we at Legal Help NRI provide legal advice and assistance in case of mutation or for cross – checking the revenue records in case of purchase or sale of any property.

Legal Help NRI offers a range of services related to Mutation/Inteqal of Property, ensuring that NRIs and property owners are in compliance with all legal and tax requirements during property transfers or ownership changes. Here’s a breakdown of the services provided:

1. Legal Advice on Property Mutation:

• Guidance on Mutation Process: Legal Help NRI provides consultation and guidance on the mutation process, whether it involves agricultural or non-agricultural land, ensuring that all required documents and procedures are followed correctly.
• Checking Past Property Transactions: They help buyers verify past property transactions to ensure that the property title and ownership are properly recorded in the municipal or land records, preventing any future disputes.

2. Documentation Assistance:

• Assisting in Documentation: Legal Help NRI helps in preparing the necessary documents required for mutation, including:
  • Sale or Purchase: Power of Attorney, affidavit, indemnity on stamp paper, and property tax clearance documents.
  • Inheritance: Death certificates, proof of relationship to the deceased, a copy of the will (if applicable), and property tax clearance documents.
  • Power of Attorney: Power of Attorney papers, affidavit, indemnity on stamp paper, and property tax clearance documents.

3. Filing Mutation Applications:

• Application Filing: They assist in filing the mutation application with the Tehsildar or relevant authorities, ensuring the application is properly completed, stamped, and submitted, either in person or online through state government portals.
• Online Mutation Process: For states that have digitized the mutation process, Legal Help NRI guides clients in submitting their online mutation applications and tracking the process.

4. Dispute Resolution and Objection Handling:

• Handling Discrepancies and Objections: If discrepancies are found during the mutation process, Legal Help NRI provides assistance in resolving the issues and submitting objections or appeals to the appropriate authorities, including the Revenue Assistant or Additional Collector.

5. Property Tax Compliance:

• Ensuring Tax Clearance: Legal Help NRI ensures that all property tax payments are cleared and up to date before filing for mutation, preventing any delays or complications in the process.

6. Cross-Checking Revenue Records:

• Verification of Land Records: Legal Help NRI conducts thorough checks of the revenue records to confirm the current ownership of property, ensuring that all legal aspects are in place before the sale or purchase of property.

7. Legal Representation:

• Legal Support for Property Transactions: Legal Help NRI represents clients in property disputes related to mutation or any issues arising from improperly recorded land transactions. They ensure that the rights of the property owners are protected.

8. Guidance on Mutation of Agricultural Land:

• Mutation for Agricultural Property: Legal Help NRI assists clients with the mutation of agricultural land, ensuring that the land’s ownership is correctly documented in the revenue records and any government compensation issues are resolved if applicable.

9. Mutation Certificate Issuance:

• Issuing Mutation Certificates: Once the mutation process is complete, Legal Help NRI helps clients obtain the mutation certificate, which is essential for proving property ownership for tax purposes and future transactions.

10. Preventing Legal Implications:

• Avoiding Future Legal Issues: They provide proactive legal advice to ensure that the property mutation process is carried out correctly and timely, thus helping clients avoid any legal complications or issues related to property ownership in the future.

By offering these services, Legal Help NRI ensures that the mutation of property is conducted smoothly, legally, and in full compliance with local laws, helping NRIs and other property owners maintain clear and accurate ownership records.