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.

Right of the Legal Heir over the Nominee on a Bank Deposit

Who is the legitimate claimant when the bank deposit/insurance amount of a deceased person is claimed simultaneously by both the nominee on the one hand and the legal heir on the other? The laws have no specific provision to differentiate between legitimacy of a nominee and a legal heir in receiving the deposit/insurance amount of the deceased person. But a few case laws shed light on the issue.

Mutation or Transfer of Registry of a Property Based on a Will

The High Court of Kerala, in paragraph 17 of the judgement, in Babu R v State of Kerala [2024:KER:84934] on the above findings, formulated guidelines to be followed by the Revenue Officers under the Transfer of Registry rules (TR Rules) while considering the mutation) of the property on the basis of Will or testamentary succession.