Mutation or Paying Land Tax Does Not Create or Extinguish the Title of the Property
The mutation of the property and acceptance of land tax done under the Transfer of Registry Rules, 1966 (in Kerala) will, by itself, neither create or extinguish the title, nor has it any presumptive value on the title. The mutation or paying land tax only enables the person in whose favour mutation has been effected to pay the land tax in question.