Land Tax Record Confers No Title
Simply having your name listed in the government’s land tax records (like Jama Bandis) for a property doesn’t make you the legal owner, the Supreme Court stated in State of Punjab & Others v Bhagwantpal Singh alias Bhagwant Singh ( (Deceased) through Legal Heirs [2024 INSC 518].
The Court added that according to Section 110 of the Evidence Act, 1872, the responsibility to prove ownership falls on the person challenging the ownership of the person currently possessing the property.
Mutation is the Final Step in Land Transfer
Mutation is the process of updating the government’s records to show a change in land ownership, usually done after a sale deed is signed and registered.
It mainly updates the name of the person responsible for paying land tax to the government. Mutation typically happens when:
- A property is sold.
- An owner dies leaving a Will.
- An owner dies without a Will (intestate).
The process follows state-specific rules. In Kerala, for instance, it’s governed by the Transfer of Registry Rules, 1966.
Based on the mutation entry, the new owner gains the right to pay land tax, and the government gains the right to collect it from them.
Title Means a Bundle of Rights
Title to a property isn’t just about ownership; it includes a collection of rights associated with that property. The titleholder can enjoy all these rights, including ownership.
By signing a transfer deed, registering it, and completing the mutation, the new owner generally acquires the full title, encompassing all rights related to the property.
Mutation Entry is Primarily for Tax Collection
Mutation entries in revenue records are mainly for taxation purposes. They do not create or confirm any legal right, title, or interest in the property for a person. Proper proof of ownership comes from legally valid documents like a registered sale deed.
Mutation records are not conclusive evidence of ownership. The Supreme Court confirmed this in Jitendra Singh v. State of Madhya Pradesh [LL 2021 SC 430].
Supreme Court’s Earlier Rulings on This Issue
The Court referred to Balwant Singh v. Daulat Singh (D) [(1997) 7 SCC 137], where it was held that mutation in revenue records neither creates nor cancels title, nor does it have any presumptive value regarding title. These entries are relevant only for collecting land revenue.
Numerous later court decisions have echoed this, stating that revenue record entries are solely for land tax payment and do not confer ownership.
Title Disputes Must Be Decided by a Civil Court
If there’s a dispute about property title, the person claiming the title or right must go to the appropriate civil court to get their rights legally established.
Revenue authorities cannot decide property ownership based solely on tax records. Government officers cannot determine ownership based on revenue records when a title dispute exists. The mutation entry simply reflects who is responsible for paying land tax and the government’s right to collect it.
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