Mutation Rules

"Mutation" here implied as Replacing of owner's name in the Assessment Register.
The Mutation of name does not confer any title over the property on the person in whose favour the Mutation is granted.

Recording of owner's/taxpayers name in the Assessment Register is necessary in order to assess land/bidding properly and to dispatch the tax bill to the right person liable to pay tax. Here Mutation is treated as amendment or alteration in valuation list which is mentioned in Section-26 of City Corporation Taxation Rules-1986.

26. Amendment or alteration of list. -

(1) The City Corporation may, at a meting, at any time, direct alteration or amendment of the assessment list -
26(b) by substituting therein for the name of the owner of any building or land the name of nay other person who has succeeded by transfer or otherwise to the ownership of the building ; or
26(f) by correcting any clerical or arithmetical error.

Following sections of City Corporation (Taxation) rules, 1986 are also relevant to the Mutation :-

30. Power to assess building and lands together where land is on a building lease. -

If, any building belongs to one owner and the land on which it stands belongs to another, the City Corporation may treat such building and land either as a single building or separately and assess them to tax in a manner most convenient and expedient.

31. Notice of transfer of title.

(1) Whenever the title to or over any building and the land on which it stands is transferred, both the transferor and the transferee shall, within three months of the registration of the deed of transfer, or if no instrument be executed, within three months of the actual transfer, give notice in writing of such transfer to the City Corporation.
(2) Every person primarily to the payment of any tax or rate on any building, who transfers his title to or over such property without giving notice of such transfer to the City Corporation shall, unless the City Corporation, on grounds of hardship, otherwise directs, continue to be liable for the payment of the tax or rate payable in respect of the said property until he give such notice.
(3) Nothing in this rule shall diminish the liability of the transferee for the said tax or rate or to affect the prior claim of the City Corporation for the recovery of the tax or rate due thereupon and the City Corporation may revise the assessment list as against the transferee with effect from the date on which they are satisfied that the transfer was made.

32. Persons succeeding to lands or buildings to give notice to the City Corporation. -

Every person succeeding to any building or land by inheritance shall, within three months from the date of such succession, give notice in writing of such succession to the City Corporation and the provisions of rule 31 (3) shall apply mutatis mutandis to such a case.