1. Mutation is the recording of a transfer of title of a property from one person to another. The mutation is for the purpose of payment of property tax by the person in whose name the property has been mutated.
2. The procedure and the fees payable varies from State to State. However, generally, the procedure includes an application along with non-judicial stamp of relevant value, containing some information. It is to be submitted to the tahsildar of the area.
3. The name of the area in which the property is situated should be set forth. The name, parentage, and residential address of the person from whom the right has been acquired and the manner in which the right has been acquired should also be furnished. A copy of the document on the basis of which the mutation is sought - sale feed, Will etc should be attached. Death certificate Copy or Will or Succession Certificate, Indemnity bond on stamp paper of requisite value and affidavit on stamp paper, are to be submitted.
4. The Patwari submits his report in the prescribed format. The statement of parties is recorded. The contents of the documents are matched with the recorded statements. If no objection against the proposed mutation is received, the process is completed. In case any objection is received against the mutation, the matter is referred to the Revenue Assistant of the area.
5. Death certificate of the original assessee and affidavit with no objection certificate from the other legal heirs of the deceased or their successors in interest Indemnity bond containing an undertaking of the executant that he indemnifies the Corporation in the event of dispute arising from the mutation made upon his application is also to be submitted.