Thu. Oct 6th, 2022

The mutation of the property is done for tax purposes only and has no impact on the validity of the title deed to the property, the Uttarakhand High Court (HC) ruled.

“It only allows the person in whose favor the mutation is ordered to pay the income from the land… the mutation of the name with respect to the agricultural land does not create or extinguish the title nor does it have any presumptive value on the title,” said the HC.

The recent high court order is in line with the Supreme Court order passed in Jitendra Singh v. Case of the State of Madhya Pradesh. Several high courts in India have also reiterated the same thing in previous cases related to land ownership and mutation.

“According to the established proposition of law, the mutation entry does not confer any right, title or interest in favor of the person and the mutation entry in the income register is for tax purposes only… Entries in the income registers or jamabandi They are for tax purposes only. purpose “namely, the payment of income from land, and no ownership is conferred on the basis of such income,” the SC had said in an order in 2021.

Under existing state law, the taxing authorities empowered to record a change in mutation entry are not empowered to resolve a title dispute.

“As far as title to the property is concerned, it can only be decided by a competent civil court,” the SC had said.

“The mutation proceedings are summary in nature, subject to a finding recorded in a regular trial,” the HC order stated.

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