Mutation Certificate

Mutation of property, also referred as “Dakhil-Kharij” in Hindi is the change or transfer of the property ownership from one person to another. Even though mutation certificate is not a legal document, however, it is essential when you need to sell or transfer your property in future. By mutating a property, the property gets recorded under the name of the new owner in the land revenue department and helps them fix property tax liabilities.

Why mutation certificate is important?

• Helps the concerning government body in deciding tax liability when the property ownership gets changed
• Helps you correct errors in the records in case of an unauthorized transaction against the property
• Serves as a proof of property ownership

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What are the types of mutations?

There are two types of mutations:

1. Mutation of Agricultural Lands

In case of agricultural lands, mutation is necessary. The land title cannot be transferred to the new owner without presenting a mutation certificate. If the Government is acquiring the land, the compensation is given to only those who have their names registered in the land revenue records.

2. Mutation of Non-agricultural Lands

In case of non-agricultural lands such as flats and residential plots, not mutating the property does not affect the buyer’s title. He/she will continue to be the owner of the property. However, it will prevent them from receiving electricity and water connection and will not be liable to pay the municipal tax.

When should you file for mutation of property?

Filing for mutation of property is not legally binding but one must do it as it stands as the proof of ownership and might act as a tax record. One must file for mutation of property under these circumstances:

When you buy a property

When you buy a property, you will need to file for mutation of property to change the property ownership. In such a case, the list documents that will have to submit for the mutation of property include:

• A copy of sale deed
• A copy of registration deed
• An application for the mutation of property with stamp duty affixed on it
• An affidavit on a stamp paper of a required value
• Latest property tax payment receipts
• An indemnity bond on a stamp paper of required value

In case of inheritance after the death of the property owner

You need to file for mutation of property when you inherit a property through ‘Will’ after the death of the property owner. In such a case, the list of documents you will be required to submit for the mutation of property includes:

• An application for the mutation of property with stamp duty affixed on it
• Death certificate of the deceased property owner
• A copy of will
• An affidavit on a stamp paper of a required value attested by a notary
• Latest property tax payment receipts
• An indemnity bond on a stamp paper of required value
• A copy of sale deed
• A copy of registration deed

When you buy a property through Power of Attorney

Another case when you have to file for mutation of property is when you get a property through Power of Attorney. In such a case, the documents that you will be required to submit for the mutation of property include:

• An application for the mutation of property with stamp duty affixed on it
• A copy of power of attorney
• A copy of will
• An affidavit on a stamp paper of a required value
• Latest property tax payment receipts
• An indemnity bond on a stamp paper of required value

Mutation of property is not a one-time task. Mutation certificate needs to be updated time and again to ensure there is no unauthorized transaction against your property.

How to get/apply for a mutation certificate?

The process to apply for mutation of property in Delhi, Kolkata or elsewhere varies from one state to another. As an example, here’s the offline application process for filing mutation of a property in the state of West Bengal:

Step 1: Visit the sub-registrar’s office and register for the mutation of property
Step 2: Fill out the land mutation application form
Step 3: Submit the filled application form along with the required documents to the concerned official
Note: When submitting the application form, you will get a transaction ID. Save it for future reference.
Step 4: The sub-registrar will relay your request for mutation certificate to the concerning authority.
Step 5: Verification of the documents and property will be done to ensure that the property acquisition is not in the violation of any of the provisions of the State’s land revenue and land reforms rules.
Step 6: On the basis of the Registered Deed, physical verification and measurement of the property will be done to check for any unresolved disputes concerning the property.
Step 7: Once the verification is successful, the concerned department will process the request for the mutation of property.
Step 8: In just a few days, the authorized government officer will issue the mutation certificate.

What is the applicable fee for mutating a property?

For the mutation of property, the applicant is required to pay an application fee is required to be paid through Demand Draft. The fee or cost for mutating a property may vary from one State to another. For example, the government of West Bengal has recently waived off the mutation fees related to property ownership via inheritance. Here are some other fees and charges associated with mutation of property in West Bengal.

• Postage stamp of Rs. 5
• Court fee stamp of Rs. 10

If you do not get the mutation of property done, you might be charged a minimal penalty of Rs. 25, which may vary from one State to another.