Can Transfer of Registry or Mutation and Payment of Tax be Denied, pointing out Revenue Recovery, Attachment or Bank Loan?

Jojy George Koduvath.

Abstract

Can Transfer of Registry or Mutation (and Payment of Tax) be Denied, pointing out Revenue Recovery, Attachment or Bank Loan?
No, is the answer.

Reasons

# Mutation is only for fiscal (tax) purposes alone.
# It is done not after a title enquiry.
# Only a summary enquiry is made.
# It is the duty of the Tahsildar to determine the person who has to pay tax.
# It is the duty of the Revenue Department to keep the accounts up to date.
# No case shall be rejected solely for the default of appearance of the parties.
# The decision does not affect the legal rights of any person.
# The question of legal rights is always subject to adjudication by civil courts.

Transfer of Registry Rules, 1966

In Kerala State, Rule 15 and 16 of the Transfer of Registry Rules determines Mutationor transfer of Registry. They read as under:

  • Rule 15 :
  • “With the help of the details furnished in the statement in Form ‘A’ prepared by the Village Officers and such further information as the Tahsildar may receive from parties and village officials at the time of enquiry regarding the fact of possession and enjoyment, payment of tax and other particulars, the Tahsildar shall determine the person in whose name the transfer of registry shall be made. No case shall be rejected solely for the default of appearance of the parties as it is the immediate concern of the Land Revenue Department to keep the thandaper accounts (Chitta) upto date and bring into it the names of the real land-holders who shall be held liable for the payment of Government revenue due on the land.”
  • Rule 16 :
  • “The summary enquiry and the decision thereon is only an arrangement for fiscal purposes and does not affect the legal rights of any person in respect of the lands covered by the decisions in transfer of registry cases. The question of legal rights is always subject to adjudication by civil courts and pattas will be revised from time to time in accordance with judicial decisions.”

Following propositions can be culled out from the very rules of The Transfer of Registry Rules made applicable in the State of Kerala (Rule 15 and 16):

  1. It is the duty of the Tahsildar to determine the person in whose name the transfer of registry shall be made.
  2. It is the immediate concern of the Land Revenue Department to keep the thandaper accounts (Chitta) up to date.
  3. It is the immediate concern of the Land Revenue Department bring into the thandaper accounts (Chitta) the names of the real land-holders who shall be held liable for the payment of Government revenue due on the land.
  4. No case shall be rejected solely for the default of appearance of the parties.
  5. Only a summary enquiry is to be made by the Revenue authorities.
  6. The summary enquiry and the decision thereon is only an arrangement for fiscal purposes.
  7. The summary enquiry and the decision thereon do not affect the legal rights of any person in respect of the lands covered by the decisions in transfer of registry cases.
  8. The question of legal rights is always subject to adjudication by civil courts.
  9. And, pattas will be revised from time to time in accordance with judicial decisions.

‘Mutation’ Only (Mainly) for Fiscal Purposes; Legal Rights subject to civil court decision

In Sawarni v. Inder Kaur and Ors., (1996) 6 SCC 223, it was held that mutation in revenue records neither creates nor extinguishes title, nor does it have any presumptive value on title. (Referred to in: P.  Kishore Kumar v. Vittal K.  Patkar, 2023 4 CurCC(SC) 278)

In Balwant Singh v. Daulat Singh, (1997) 7 SCC 137 it was held that mere mutation of records would not divest the owners of a land of their right, title and interest in the land. (Referred to in: P.  Kishore Kumar v. Vittal K.  Patkar, 2023 4 CurCC(SC) 278)

In Jitendra Singh v. State of Madhya Pradesh, 2021 SCC OnLine SC 802, it was held as under:

  • “6. … mutation entry does not confer any right, title or interest in favour of the person and the mutation entry in the revenue record is only for the fiscal purpose.” (Quoted in: P.  Kishore Kumar v. Vittal K.  Patkar, 2023 4 CurCC(SC) 278)

In Sita Ram Bhau Patil v. Ramchandra Nago Patil, (1977) 2 SCC 49, it was held that there exists no universal principle that whatever will appear in the record of rights will be presumed to be correct, when there exists evidence to the contrary. (Referred to in: P.  Kishore Kumar v. Vittal K.  Patkar, 2023 4 CurCC(SC) 278)

Relevant Court Decisions

“Mutation of property and acceptance of land tax will not, by itself, either create or extinguish title”.

  • Sawarni v. Inderkaur, 1996 (6) SCC 223 (Quoted in: S. Rajkumar v. Tahsildar, Devikulam, ILR 2020-2 Ker 883; 2020-3 KHC 270; 2020-3 KLT 403)
  • John v. Village officer, Koottickal Village, 2026-3 KerLT 532.

Pendency of civil suits cannot be a ground for refusing land tax –

  • Rimmy v. State of Kerala, reported in 2012(4)KLT SN118; Sudan v. State of Kerala, 2013 (4) KLT 563; Vijayarajan v. Tahsildar, 2013 (2) KLT SN 93; (2013) KHC 2764, Nevin Raju v. S. Basheer, 2015-3 KLJ 197; 2015-3 KLT(SN); George Pothen v. State of Kerala, 2018-4 KHC 795; 2019-2 KLT(SN) 14; .

Pendency of civil suits cannot be a ground for refusing mutation –

  • Tulasibhai v. State of Kerala, 2010(4) KLT 215, Sudan v. State of Kerala, 2013 (4) KLT 563, Nevin Raju v. S. Basheer, 2015-3 KLJ 197; 2015-3 KLT(SN); Babu R v. State of Kerala, 2024-7 KHC (SN) 9; 2024-6 KLT 486; 2013 (4) KHC 201; Lodge & Hotel Mazdoor Sangh v. K. K. Sidharthan, 2017-1 LLJ 320.

There was a Bank Loan when the property was transferred. The bank had initiated revenue recovery proceedings. The revenue officials refused to effect mutation. The Court directed Mutation.

  • Tulasibhai v. State of Kerala: 2010 (4) KLT 215
  • (Referred to in Nevin Raju v. S. Basheer, 2015-3 KLJ 197; 2015-3 KLT(SN);
  • Laila v. Village Officer, Thrikkovilvattom Village, 2019-4 ILR(Ker) 51; 2019-4 KHC 799; 2019-3 KLT 1012.

“Irrespective of disputes pending, a landholder is liable to pay tax and the same is bound to be accepted by the officers.”

  • S. Rajkumar v. Tahsildar, Devikulam, ILR 2020-2 Ker 883; 2020-3 KHC 270; 2020-3 KLT 403

“This Court expresses its anguish in the revenue officials refusing to abide by the legal position laid down by this Court and the mechanical manner in which land tax is refused to be accepted.”

  • S. Rajkumar v. Tahsildar, Devikulam, ILR 2020-2 Ker 883; 2020-3 KHC 270; 2020-3 KLT 403

General Legal Principles on Revenue Records

  • Relevant Provisions in thBharatiya Sakshya Adhiniyam, 2023
    • S. 29, BSA: Entry in public record or an electronic record made in performance of duty are relevant.
    • S. 82, BSA – Court shall presume maps or plans made by the Central Government or State Government are accurate.
  • Survey Would Not Confer Title; Survey Authorities Not to Decide Title
    • The properties are identified by title deeds. The survey or resurvey would not confer title. Survey or resurvey records are not documents of proof of title.
    • State of A.P. v. Star Bone Mill & Fertiliser Co., (2013) 9 SCC 319; Survey authorities not to decide title: Cochin Devaswom Board v. Union of India, 2023-6 KHC 328; 2023-5 KLT 706.
  • Entry in resurvey and revenue records (on subjective satisfaction) will not lose title
    • Cochin Devaswom Board v. Union of India, 2023-6 KHC 328.
  • Simply because resurvey plan, no title conferred
    • Kathirummal Chirammal Karthyayani v. Kunnool Balakrishnan, 2014-2 KHC 108; 2014-2 KLJ 289; 2014 Supp2 KLT 67 (N.K. Balakrishnan, J.).
  • Title and Possession Decided by Civil Court
    • The title and possession are matters to be decided by a Civil Court. Resurvey under S. 13 has to yield to the adjudication by the Civil Court based on title: Sundaresan Nair v. Mallan Nadar, the Kerala High Court (2012 – K. Vinod Chandran, J.)
  • Title would prevail over Revenue/Survey records
    • In title declaration suits, survey plan & revenue records are less significant; in suits involving title dispute, title would prevail over revenue records: Laxkshmi B. v. Suku (A. Badharudeen, J.), 2024-1 KerHC 380.
    • Title to property has to be determined not with reference to the survey demarcation but based on other cogent materials, the primary of which is the title deed: Elambilan Nani Amma v. Mulavana Antony (K. Babu, J.), 2023-7 KHC 418.
    • Reliefs are not denied merely on entries in revenue records/resurvey records – Laxkshmi B. v. Suku (A. Badharudeen, J.), 2024-1 KerHC 380.
  • Survey Conclusive Proof on Boundaries
    • Survey authorities determine the boundaries of the land: Cochin Devaswom Board v. Union of India, 2023-6 KHC 328; 2023-5 KLT 706.
    • Survey conclusive proof, boundaries determined & recorded correctly; it will not affect the right and title: Elambilan Nani Amma v. Mulavana Antony (K. Babu, J.), 2023-7 KHC 418.
  • Title to be Established by Title Deeds; Not with reference to the Survey demarcation
    • A party to the suit has to establish the title to a property by producing its title deed. In Title declaration suits, survey plan & revenue records are less significant.
    • Elambilan Nani Amma v. Mulavana Antony (K. Babu, J.), 2023-7 KHC 418; Laxkshmi B. v. Suku (A. Badharudeen, J.), 2024-1 KerHC 380.
  • Survey and Revenue Records can be Relied on to show Boundary and Possession
    • Survey Records shall be conclusive proof of boundaries and presume correctness. Therefore, one can rely on the presumption that the survey records establish possession and boundary.
    • Elambilan Nani Amma v. Mulavana Antony (K. Babu, J.), 2023-7 KHC 418 (Vide: Cheriyanad Grama Panchayath v. The State of Kerala  (2019 (5) KHC 699, Venugopalan Nair v. Saraswathy Amma (2013 (4) KLT 717), Karthyayani v. Balakrishnan [2014 (2) Suppl. 67 (Ker.)], Ibrahim v. Saythumuhammed (2013 (4) KLT 435) and Achama Alexander v. Assistant Director, Survey and Land Records (2022 (2) KHC 131); Thomas v. Philip,2022(4) KerHC 451;.
  • This view is fortified by the decisions of the Kerala High Court in:
    • Kannan v. Kannan (1964 KLT 228),  The Cheriyanad Grama Panchayath v. The State of Kerala  (2019 (5) KerHC 699), Venugopalan Nair v. Saraswathy Amma (2013 (4) KLT 717); Karthyayani v. Balakrishnan (2014 (2) KLT Suppl. 67 (Ker.); Ibrahim v. Saythumuhammed, (2013 (4) KLT 435); Achama Alexander v. Asst. Director, Survey and Land Records (2022 (2) KerHC 131: 2022-3 KLT 198); Thomas v. Philip (2022(4) KerHC 451); Elambilan Nani Amma v. Mulavana Antony (2023-7 KHC 418).
  • Survey Raises Presumption of Possession
    • When a person is holding a survey division, there is presumption of possession: Achuthan Unni v. Vally, 1962 KLT 1010. Damodara Panicker v. Ayyappan Kutty, 1962 KLT 637; 1962 KHC 153, (Quoted in: Susi v. Sujathan, 2022-1 KHC 671, K Babu, J. and in Kathirummal Chirammal Karthyayani v. Kunnool Balakrishnan, 2014-2 KHC 108; 2014-2 KLJ 289; 2014 Supp2 KLT 67)
    • Survey authorities determine boundaries – Based on Possession, predominantly based on possession: Thomas v. Philip, 2022(4) KerHC 451 (K. Babu, J.) It is.
    • Survey authority is empowered to determine the disputes regarding the fixation of boundary; not empowered the survey authority to change the ownership:  Achama Alexander v. Assistant Director, Survey and Land Records (K. Babu, J.), 2022-2 KHC 131; 2022-3 KLT 198
  • Entries in Revenue Records or Jamabandi serve only a “fiscal purpose”
    • Suraj Bhan v. Financial Commissioner, (2007) 6 SCC 186; Jitendra Singh v. State of MP, 2021 SCC OnLine SC 802; Bhimabai Mahadeo Kambekar v. Arthur Import & Export Co., (2019) 3 SCC 191; Sawarni v. Inder Kaur, (1996) 6 SCC 223.
  • Mutation is for revenue or fiscal purposes
    • Vadiyala Prabhakar Rao v. The Government of Andhra Pradesh, 2026 INSC 450; Suraj Bhan v. Financial Commissioner, (2007) 6 SCC 186;  Jitendra Singh v. State of MP, 2021 SCC OnLine SC 802; Bhimabai Mahadeo Kambekar v. Arthur Import & Export Co., (2019) 3 SCC 191;  Sawarni v. Inder Kaur, (1996) 6 SCC 223.
  • Mutation not create or extinguish title; No presumptive value of Title
    • Vadiyala Prabhakar Rao v. The Government of Andhra Pradesh, 2026 INSC 450; Balwant Singh v. Daulat Singh (D) By Lrs., (1997) 7 SCC 137; Sawarni v. Inder Kaur, (1996) 6 SCC 223; Bhimabai Mahadeo Kambekar v. Arthur Import & Export Co., (2019) 3 SCC 191.
  • Title is Not Proved by Revenue Entries
    • Vadiyala Prabhakar Rao v. The Government of Andhra Pradesh, 2026 INSC 450; Gurunath Manohar Pavaskar v. Nagesh Siddappa Navalgund, (2007) 13 SCC 565; State of A.P. v. Star Bone Mill & Fertiliser Co., (2013) 9 SCC 319; Suraj Bhan v. Financial Commissioner, (2007) 6 SCC 186;  Jitendra Singh v. State of MP, 2021 SCC OnLine SC 802.
    • Jubin v. Village Officer, Koottickal Village – 2026(3) KLT 532 [Relied on: Santhosh Jacob v. Tahasildar, Muvattupuzha Taluk, 2024(2) KHC 665;Marunnoli Vijayalakshmi v. Tahasildar, Koyilandi, 2019(2) KLT 373, 2019(1) KHC 142]
  • Revenue Records can raise a presumption regarding possession.
    • Vadiyala Prabhakar Rao v. The Government of Andhra Pradesh, 2026 INSC 450; Gurunath Manohar Pavaskar v. Nagesh Siddappa Navalgund, (2007) 13 SCC 565; State of A.P. v. Star Bone Mill & Fertiliser Co., (2013) 9 SCC 319.
  • Fabricated records in collusion – not defeat rights of Govt.
    • Vadiyala Prabhakar Rao v. The Government of Andhra Pradesh, 2026 INSC 450; Baleshwar Tewari v. Sheo Jatan Tiwary, (1997) 5 SCC 112 ; State of Punjab v. Sadhu Ram, (1997) 9 SCC 544; R. Hanumaiah v. Secretary to Government of Karnataka, Revenue Department, (2010) 5 SCC 203.

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