Tax Department

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.