Entry in revenue records dies not confer time to property 

it is only for payment of property taxes 

No. Joint owner can claim half of tax receipt only but in no case will acquire ownerhsip by merely paying tax.

The tax receipt of municipal corporation does not amount to title of the property this is only received the payment against any such property that means full corporation cannot decide the title in case you want to transfer the title you have to follow the rules to transfer the property even your brother who is holding the receipts in his name cannot claim that only by having the receipt he is the title holder of property

Hi

Name on tax receipts cannot effect the ownership status. 

Simple.

Thanks 

- Mutation is the change of title ownership from one person to another when the property is sold or transferred. By mutating a property, the new owner gets the property recorded on his name in the land revenue department and the government is able to charge property tax from the rightful owner.

- Further, Mutation of a property in the records of municipal/revenue authority, does not by itself confer the title of ownership in a property.

- Hence, the tax receipts are not enough proof to claim ownership by the said brother , who is paying the tax.

- However, you should approach the Municipal corporation for getting the details of Mutation of that property , if any done by that brother. 

1. Payment of tax by a person does not confer ownership on him. However, he may lay claim that he is staying there and paying the tax himself claiming ownership of the property for which the tax receipt shall have to be issued or the said tax should be paid by both the owners. Apply for mutation of name of the owners in both of your names and pay the tax jointly getting the receipt issued in both of your names.

2. In this instant case, the tax receipt has been issued in joint names which is ideal as per law.

3. Get the properties mutated in your joint names and pay taxes jointly in both the cases.

On mere issuance if tax receipts ownership cannot he changed

1. See tax receipts are not proof of ownership it is just for possession .

2. See both brothers can mutate properties in joint names and jointly pay the tax. You can apply for the mutation of property before the municipal authority.

Mere issuance of tax receipt on the payers name does not give title to the said person.

Reflection of name in revenue records (mutation) does not confer ownership to the said person.

All the siblings are equal share holders of the property.

one must keep in mind that mutation of a property in the records of municipal/revenue authority, does not by itself confer title of ownership in a property.

1. It is illegal to have tax receipts on one's name alone if the property is jointly owned by two people, you can raise an objection to it and give an application to include your name also in the tax receipts.

No doubt the tax receipts are not the title document however you can exercise caution in this regard to avoid future legal hassle.

2. Mutation is different subject to that of the name appearing in the tax receipts.

You can get the property mutated on both the names even now, however you can record your objection for the tax receipts on his name alone.

1. No ownership cannot be claimed merely on basis of name on reciept of tax. 

2. Ownership of joint property will remain in name of owners and it doesnt matter who is paying the taxes of property.