Mutation is a transfer of ownership from an existing owner to the new owner when the property is transferred by way of gift deed, will, inheritance, partition or when it is sold. Therefore, due to mutation of property, the new owner is able to record the property on his name in the land revenue department. With this record the government is able to charge property tax from the rightful owner. The documentation process and the fee may vary from state to state.
Importance of Mutation Work
The importance of mutation work cannot be over emphasized as it is intended to discharge the statutory obligation imposed on the Land Records Officer, i.e. the Collector to keep the KhatauniJamabandi correct and up-to- date. The Inspecting Officer should, therefore, pay special attention to this branch of work at the time of inspection. It is obligatory on every person obtaining possession, by succession or transfer or otherwise of any property or other right or interest in any land or the profits thereof, to report such succession or transfer to the Patwari concerned and the Patwari is bound to enter all mutations in the register of mutations as soon as a report is made to him or it comes to his knowledge. The Inspector of the circle checks the entries in the various columns and then the Revenue Officers pass orders in each case after attesting the entries made by the Patwari on the spot in the presence of the parties concerned, the (Panchas) and other people of the village. After attestation the counterfoil of each mutation, whether sanctioned or rejected, is passed on to the Office Qanungo, who keeps them carefully with the last Jamabandi with him. At the time of the preparation of the next and fresh Jamabandi it is to be seen whether all the mutations, so ordered, are given effect to and entered. Besides this, the monthly memo of transfer of agricultural land and properties which are received from the Registrars and Sub-Registrars are also distributed by the Office Qanungo to the Patwaris concerned through the Inspectors and the invoices duly signed by them, are kept by the Office Qanungo. After compliance, the memos, when received back from the Patwaris, are also kept by the Office Qanungo circle-wise to see that all the changes, so ordered, are incorporated in the next Jamabandi.