questions & opinions

KNOWLEDGE BANK FROM B KANAGA SABAPATHY

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“Questions and Opinions – 12/08/2024”.

Question:
What is meant by Mutation Records?

Opinion: (by Mr. L. Dakshinamurthy, Advocate)
It should be read as “Mutation of Records” or “Mutation of entries in the Records”.
The Word “Mutation” means “change” or “alteration”.

There is a phrase by name “MUTATION REGISTER” which means a Register which contains all the changes. In Tamil it is called as “Maruthal Pathivedu”.

Normally after the purchase of the property by the purchaser, he will approach the concerned authority for change of ownership pertaining to the property purchased by him.

For example, if a person purchases an agricultural land from a Pattadhar, the purchaser will approach the concerned Taluk Office for mutation of revenue records by filing necessary application in this regard. After receiving the application, the Taluk Tahsildar will pass an order by including the name of the purchaser as joint Pattadhar in the revenue records and a Joint Patta or separate Patta will be issued to the purchaser. Pursuant to the Order passed by the Tahsildar, the Revenue Officials will carry out the change of name (purchaser’s name) in the revenue records viz., Chitta, Cultivation Adangal, Re-settlement Register or “A” Register etc.

Likewise, when a person purchases a building from his vendor, the purchaser will approach the concerned Local Administration Officers for mutation of records in the Property/ House Tax Registers maintained by them in Corporation / Municipality / Panchayat Office. After passing of [necessary orders by the concerned officers, the Tax Assessment will be changed in the name of purchaser by deleting the name of the prior owner.