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.
Therefore, even if there is any dispute regarding the title of the property, there is no reason for not accepting the land tax, as per the Supreme Court (SC) judgement in Sawarni v Inder Kaur & Others [996: INSC: 932].
The SC further affirmed in Balwant Singh & Ors vs. Daulat Singh (Dead) by LRs and Others [AIR 1997 SC 271] wherein it was held that mere mutation of records would not divest the owners of a land of their right, title and interest in the land.
Similarly, in Jitendra Singh v State of Madhya Pradesh and Others [2021 SCC On Line SC 802], the SC after considering a catena of judgments, reiterated the principle of law that mutation entry does not confer any right, title or interest in favour of the person and the mutation entry in the revenue record is only for the fiscal purpose.
The SC in State of Punjab & Others v Bhagwantpal Singh alias Bhagwant Singh ( (Deceased) through Legal Heirs [2024 INSC 518], added that merely because the name of a person continued to be in the revenue records (Jama Bandis) relating to a property, it would not confer any title upon him.
References
- Sawarni v Inder Kaur & Others [996: INSC: 932]
- Balwant Singh & Ors vs. Daulat Singh (Dead) by LRs and Others [AIR 1997 SC 271]
- Jitendra Singh v State of Madhya Pradesh and Others [2021 SCC On Line SC 802]
- State of Punjab & Others v Bhagwantpal Singh alias Bhagwant Singh ( (Deceased) through Legal Heirs [2024 INSC 518]
