Property Tax Does Not Create Title

Mutation-Property-Title-Property-Tax

The mutation entries of land in the revenue records does not create or extinguish the title over any land nor does such an entry have any presumptive value on the title of such land. Such an entry only enables the person in whose favour the mutation is ordered to pay the land revenue in question.

It is seen very often that the parties assert their title on a property by placing reliance upon their name being reflected in the revenue records.

Nothing could be more wrong

Smt. Bhimabai Mahadeo Kambekar (D)Th. LR Vs. Arthur Import and Export Company, the Supreme Court has once again clarified the law that the mutation entry in the revenue records does not create or extinguish title over the land, nor such entry has any presumptive value on the title of such land.

The dispute with regards to the title began between the parties before the Court of Superintendent of Land Records. Thereafter, it reached the Deputy Director of Land Records in appeal. Then to the State in revision and lastly to the High Court by way of a Writ Petition. Upon dismissal of the Writ by the High Court, the Petitioners approached the Supreme Court by an SLP.

The Supreme Court discussed the issue regarding the legal value of the mutation entries in the revenue records of any land while deciding the rights of the parties.

Judgment:

The Supreme Court observed that it has been consistently held by it that the mutation entries of land in the revenue records does not create or extinguish the title over any land nor does such an entry have any presumptive value on the title of such land. Such an entry only enables the person in whose favour the mutation is ordered to pay the land revenue in question.

In reiterating the above-settled position of law, the Supreme Court relied upon the following judgments:

Mutation-Property-Title-Property-Tax
Just because you pay property tax-you do not own the property!

 

In view of the findings of the Supreme Court in the present case, and as per the law already laid down by the Supreme Court, it is a safe conclusion that mutation entries in respect of any land on the revenue records do not create or extinguish title.

The mutation entries are only maintained for fiscal purposes, to ensure that the land revenue is paid by the person whose name is recorded thereon.

Also Read- Property Rights Of NRI and PIO

Adv.Sidharth Arora 

Supreme Court of India 

+91-9599200768 +91-9560601768 

legalkennen@gmail.com 

A-1/121 Janakpuri, New Delhi.

DISCLAIMER: Through this article, we wish to help those who are in genuine need of help and are willing to understand the law. This is not a solicitation, advertisement or a substitute of professional legal advice. It does not create any client-attorney relationship.

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