Land tax record confers no title
Merely because the name of a person continued in the revenue records (Jama Bandis), it would not confer any title upon him, says the Supreme Court (SC) in the State of Punjab & Others v Bhagwantpal Singh alias Bhagwant Singh (Deceased) through Legal Heirs [2024 INSC 518].
The SC added that the burden of proof as to ownership of a property lies on the person challenging the ownership of the person in possession, as per Section 110 of the Evidence Act, of 1872.
Mutation is the last event in the land transfer
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.
Mutation is done based on the state rules applicable to each state. In Kerala, it is done based on Transfer of Registry rules, 1966 which prescribes the procedure for mutation.
It is as per the mutation entry in the revenue records, the new owner of the property gets the right to pay the land tax to the government, and the government gets the right to collect the tax from the new owner.
Title denotes a bunch of rights
The title of the property is not only the ownership of it but also a bunch of rights relating to the property. All those rights altogether is called the title of the property. The title holder can enjoy all those rights including its ownership.
By executing a transfer deed, registering it in the registration office, and mutating it in the revenue records, the new owner gets the title of the property including all the rights relating to the property.
Mutation entry is meant for land tax collection
The mutation entry in the revenue record is only for fiscal purposes. It does not confer any right, title or interest in favour of a person. The proper proof of ownership of an immovable property is the registered sale deed or an equivalent instrument having legal validity.
The mutation entry in the revenue record has nothing to do with the ownership and they cannot be treated as conclusive evidence of the ownership of the property. The Supreme Court (SC) reaffirmed this position in Jitendra Singh v State of Madhya Pradesh (Citation: LL 2021 SC 430).
SC’s earlier order on this issue
The court referred to the judgment in Balwant Singh v Daulat Singh (D) [(1997) 7 SCC 137] in which the SC considered the effect of mutation.
In the case it was held 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.
In many subsequent cases, various courts reaffirmed the decision. Those orders pointed out that entries in the revenue records play no role except for the payment of land revenue. No ownership is conferred on the basis of such entries.
Title dispute to be decided only by the civil court
If there is any dispute with respect to the title, the party who is claiming title/right on the property has to approach the appropriate civil court/court and get his rights crystalised. The title of the property cannot be decided by the revenue authorities based on the revenue records.
That means no officer in the government has any right to decide the ownership of a property based on the revenue records when a dispute regarding its title exists. The mutation entry in the revenue records indicates nothing but the right of the property holder to pay tax and the consequent right of the government to collect land tax.
Additional reading
- Govt of Kerala: Transfer of Registry rules, 1966
- Jitendra Singh v State of Madhya Pradesh (Citation: LL 2021 SC 430).
- Balwant Singh v Daulat Singh (D) [(1997) 7 SCC 137]
