Mutation means transfer or change of title in the records of the local municipal body for the concerned property. Description: Mutation of a property is the transfer or change of title entry in revenue records of the local municipal corporation. The change in title ownership may occur due to a number of reasons like death of the original owner and subsequent transfer of the ownership due to inheritance or succession. In the event of a leased property, the ownership can be transferred through an irrevocable power of attorney. The existence of a sale deed, conversion premium and irrevocable power of attorney is required for the conversion of a leasehold property to a freehold property. Once it becomes a freehold property, the ownership title can be transferred or mutated. Mutation becomes essential for deciding the tax liability when the property ownership gets changed. According to West Bengal Municipal Act 1993 & its amendment a Municipality or Urban Local Body is empowered to impose property tax to all holdings located in its jurisdiction. In this respect Assessment Department plays a major role in generation of Municipal revenue. This department mainly deals with deed of settlement, partition of holding, mutation, amalgamation of holdings, financial year wise property tax demand generation, interim and general assessment.
-:PROCEDURE TO FOLLOW FOR MUTATION/ASSESSMENT:-
• Xerox copy of the Invoice of present Municipal Tax/tax receipt of previous owner or inform the name of the owner,holding No. & locality of the adjacent land (left, right) • Both side Photocopy of registered Deed of Sale/Gift/Exchange/Hebanama or such other transfer documents (Deed No must be visible) • Photocopy of chain successive /previous transfer registered Deed of Sale/Gift/Exchangefile/hebanama or such other transfer documents • Parcha of the “RSOLR” must be submitted • Valuation of the particular land area is required • Photocopy of the site/boundary & in case of bigger plot divided into many small plotted,then master plan design will be submitted • In case of Heir,Legal heir certificate(Warihson certificate) submitted along with proof of death • Alias certificate & affidavit issued by a 1st class Judicial magistrate may be required in name mismatch or special cases • Photocopy of Aadhar card or Voter card • If the seller is selling the land in form of “Power of attorney” then the power should be a registered one and Xerox copy of the same must be produce. • In case of separation,separation design of each room & houses of the holding indicated with specified different colours & exact measurement • All the Xerox copies duly signed by applicant