Mutation
(A) In case of Sale-deed:
1. Copy of Sale-deed
2. Application for mutation with Rs.3/- Court fee stamp affixed on it
3. Indemnity Bond on Rs.100/- Stamp Paper.
4. Affidavit on Rs.10/- Stamp Paper.
5. Clearance of up-to-date Property Tax.
(B) In case of Death:
1. Death Certificate
2. Copy of Will or Succession Certificate.
3. Indemnity Bond on Rs.100/- Stamp Paper.
4. Affidavit on Rs.10/- Stamp Paper duly attested by Notary.
5. Clearance of up-to-date Property tax.
(C) In case of Power of Attorney:
1. Copy of Power of Attorney.
2. Copy of Will.
3. Receipt of payment duly registered by Sub-Registrar.
4. Application for mutation with Rs.3/- Court fee stamp affixed on it
5. Indemnity Bond on Rs.100/- Stamp Paper.
6. Affidavit on Rs.10/- Stamp Paper.
7. Clearance of up-to-date Property Tax.
As per departmental Instructions on the subject, in case of death, a copy of
Will or succession certificate is required to ensure that there is no
malpractice in mutation cases. However, where the Assessing Officer is
satisfied that there is no malpractice in the claim of mutation, the
following documents may only be insisted upon for the purpose of
sub-division and/or mutation in respect of such properties:
(i) Death certificate of the original assessee.
(ii) Affidavit together with No Objection Certificate from the other legal
heirs of the deceased or their successors in interest.
(iii) Indemnity bond containing an undertaking of the executant that he
shall indemnify the Corporation in the event of dispute arising from the
mutation made upon his application.
(iv) Rough site plans showing different portions of the building and the
signatures/thumb impression etc. of the persons occupying these portions.
• If entire building /plot has been sold, mutation may be allowed on payment
of up-to-date dues. In case of sale by agreement to sell on
Payment of Transfer duty on prevalent rates.
• If a part of the building/plot has been sold, mutation may be allowed in
the name of the purchaser on payment of up-to-date taxes for the portion
purchased, Sub-division will, however, not be allowed if the sale is not
through a registered document/instrument.
• In case of inheritance of a property by more than one legal heirs,
mutation/sub-division in the name of all the legal heirs may be allowed
subject to clearance of up to date taxes by each of them for their
respective portions. However, sub-division will be allowed only if physical
division exist. The case of each legal heirs has to be decided independently
regardless of payment or non-payment by others for their respective
portions.
• As per provisions of section 128 of DMC act, 1957 (as amended in 2003)
whenever the title of any person, primarily liable for the payment of
property taxes on any land or building, is transferred, the persons whose
title is transferred and the person to whom the same is transferred shall
give, within three-months, a notice of such transfer to MCD. The notice has
to be given by the transferor as well as the transferee. If any notice under
Section 126 (since repealed) is pending, the liability for the increased
rate -able value after the date of transfer shall be that of the transferee.
As such, the transferee should ensure that either the pending proposals are
decided, additional taxes are paid by the transferor. It is, therefore,
required that whenever the transferees present documents for transfer, a
letter is to be issued to the transferor inviting objections, if any, in
respect of the claim for mutation and consider objections received, if any,
within 15 days of the issue of such letter. If no objection is received
within 15 days, the property may be mutated in the name of the transferee,
subject to fulfillment of other conditions.
• As and when there is death of the person primarily liable for payment of
taxes, the person on whom the title of the property devolves, should within
six months of the death, apply to the MCD about the devolution of the
property on the legal heirs so that property mutations takes place. The
person on whom the property devolves should be cautious in moving for
transfer in municipal records as early as possible as there has been cases
whereby some of the legal heirs got the property mutated in their names to
the exclusion of others.
• The mutation in the municipal records is for the purpose of payment of
property taxes and it does not mean a legal title in the name of the person
in whose name the property has been mutated in the municipal records.
• Transfer Duty: Prevalent rate of transfer duty is 3% of consideration amt.
• Mutation fee: However, under the DMC (Amendment) Act, 2003, for each
apportionment, fee of Rs.100/- is to be paid, along with composition fee of
Rs.50/-(wherever applicable).
As per latest Departmental Instruction No.1 issued vide No.Tax/A&C/PC/SAU/2005-06/7
dated 26.4.2005, on the subject, with a view to develop mutual trust with
the tax payers and the department and also in order to facilitate the early
disposal of the mutation applications, it is henceforth ordered that
immediately, on receipt of the application for mutation/transfer of the
particular property, the applications/requests should be got
scrutinized/examined by the department in accordance with the instructions
earlier issued from time to time on the subject and in case, if the
application, so received, is in order and all required formalities such as
payment of Transfer Duty, Composition Fee and clearance of dues where-ever
is required and complete, the mutation may be allowed within 15 days of the
receipt of the application under intimation the applicant. Further, in case
of any deficiency, a letter to the applicant must be sent within 15 days of
the receipt of the application in the department and on receipt of the
required information/documents called for, are submitted, the mutation case
be processed further and final orders allowing the mutation are passed under
intimation to the applicant within 15 days of the submission of the such
documents/information.
