Land Tax Record Confers no Title of the Land
Mutation is the last event in the transfer of property from one person to another. Execution of the transfer deed and its registration are the two events that take place normally before the event of mutation.
Mutation indicates the change of the name of the land holder for the purpose of making payment of land tax to the government. Mutation happens on three occasions: when a sale takes place, when an owner dies with a Will, or when an owner dies intestate without leaving a Will.