Mutation is a process of changing/updating the title/ownership in the local land revenue/municipal records, which is essential for assessment of the new owner’s tax liabilities.
The Apex Court in Sawarni v. Inder Kaur and Ors. set aside the orders passed by the (i) High Court dismissing the second appeal and (ii) Additional District Judge and held that “Mutation of a property in the revenue record does not create or extinguish title nor has it any presumptive value on title. It only enables the person in whose favour mutation is ordered to pay the land revenue in question.” The order recorded that the Additional District Judge has erroneously concluded that mutation in favour of Inder Kaur (respondent) conveys title to the property in her favour, thus giving rise to conflict. The Apex Court further noted that the lower appellate court did not reach any positive findings on the title of the respondent to the property and was swayed away with the mutation in the revenue record reflecting the name of the respondent.
Continue Reading Title in immovable property cannot be bestowed on basis of mutation entries