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Department >>Revenue >>Holding Tax >>Mutation Procedures >
Mutation Procedure

DCC is not responsible for land Mutations Case. Only properties already assessed and having a DCC holding number are entertained for Mutation in case of change in ownership.
A prescribed application form ('M' form) for Mutation is available at any Zonal Taxation Office of DCC and at the DCC head office at the cost of taka 10/-.

Application should be properly furnished and should be submitted to the Taxation Officer of concerned zone along with the following documents :-
1. Purchase Deed (Attested Copy)
2. Via Deed (Attested Copy) (if necessary)
3. Porcha (Attested Copy)
4. Duplicate Carbon Receipt (DCR) (Attested Copy)
5. Land Tax Receipt (Attested Copy)
6. Up-to-date Holding Tax Payment Receipt (Copy)
7. Succession Certificate (Attested Copy) (if necessary)

After receiving of the Application for Mutation a one month's Notice is served to all concerned in order to make sure that they don't have any objection to this Mutation. If there is any objection it should be reported to the concerned T.O. within the stipulated time. In that case concerned T.O. invites all concerned parties for a hearing to justify the objection. If the objection is justified the Mutation Application case is dismissed at that stage Sometime the case is refered to the law officer of DCC for his legal opinion.
If there is no objection from the concerned parties and Applicant along with attached documents found valid the Mutation Case is forwarded to the concerned DCRO for approval. As soon as DCRO Approves the Mutation Case it is communicated to the applicant throng a letter by the concerned T.O.