Property Assist

Mutation & Assessment of Municipal Tax

Mutation is the process of substitution in the place of the last owner, the name(s) of new owner, upon transfer of property on death of a person, sale, gift etc., in the records of the concerned authorities. Assessment of Municipal Tax is the process of assessing correct value of tax as per the relevant records and exact status of the property, challenging and correcting any wrong assessment, clearing off any pending dues and completion of all formalities in upto date payment of municipal tax.


  • Due Diligence
  • Consultation
  • Drafting
  • Authority appointment
  • Assistance with registration
  • Assessment of municipal tax, challenging and correcting any wrong assessment, clearing off any pending dues and completion of all formalities in upto date payment of municipal tax.

Documents Required

  • Sale-deed / Power of Attorney / Death Certificate / Will or Succession Certificate
  • Application for mutation with Rs.3/- Court fee stamp affixed on it
  • Receipt of Payment duly registered by Sub-Registrar
  • Indemnity Bond on Rs.100/- Stamp Paper
  • Affidavit on Rs.10/- Stamp Paper
  • Clearance of up-to-date Property Tax


  • Submission of the documents by client
  • Due Diligence of the submitted documents
  • Drafting of Document as per the requirement of the case
  • Application for Mutation with the Concerned Authority (DDA, MCD, DSIIDC etc.)
  • Execution of documents by the involved parties
  • Assistance in Appearance before the Concerned Authorities
  • Completion and Delivery of Final Documents
  • Assessment of municipal tax as per relevant records
  • Challenging and correcting any wrong assessment
  • Clearing off any pending dues.


Mutation of property means giving notice of the transfer / devolution of property to a Government Department u/s 128(5) of the DMC Act, 1957. The mutation of the property can be done for Freehold as well as leasehold properties. If the property is freehold, the mutation has to be done in MCD. If the property is leasehold, the mutation will have to be done in DDA or L&DO.

The mutation in the municipal records is for the purpose of payment of property taxes only 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. Section 128 of the DMC Act, 1957 provides for giving a notice of transfer or devolution of the property. According to this section, when the title of any property is transferred, the transferor and the transferee have to give to the Commissioner, MCD a notice of the transfer of the property so that the name of the transferee is recorded in the municipal records. One of the conditions for the mutation is that no property tax should be outstanding on the date of intimation of transfer or the same may also be paid before giving notice of transfer. If notice under the Act has not been given by the transferor and transferee, liability for payment of property tax will continue to be that of the transferor, till the transfer is recorded in MCD record. In case of death of a person primarily liable for payment of property taxes, the person(s) on whom the title of the property devolves should give such notice. The effect of actions u/s 128 of the DMC Act is neither an approval of sub-division of the property nor a confirmation of title for ownership of the property for any other purposes under the Act. Procedure for Mutation / Transfer of Property / Change of owners name in MCD records.

  • As per Bye Law 3 of the Taxation Miscellaneous Provisions Bye Laws, 1959, the notice regarding transfer of title required to be given under Section 128 shall be either in Form A ; or Form B ; as the case may be, and shall state clearly and correctly all the particulars required by the said form.
  • Whenever the title of any person to any land or building is transferred, both the transferor and transferee shall give notice of such transfer within a period of three months after the execution of the instrument of transfer or after registration / transfer is effected {Sec 128(1)}
  • In case of death of an owner, the person on whom the title devolves shall give notice of such devolution within six months from the date of death of the deceased {Sec 128(2)}
  • 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 mutation of property takes place. The person(s) 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.
  • 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 be insisted upon for the purpose of mutation in respect of such properties:
  • Death certificate (original copy) of the previous assessee / recorded taxpayer
  • Certified copy of the Will and the codicil (if applicable);
  • Affidavit together with No Objection Certificate from the other legal heirs of the deceased or their successors in interest in cases of Unregistered Will;
  • In cases of Registered Will, affidavit from the person on whom the title devolves;
  • Prior to allowing the mutation, the name(s) and addresses of the family member(s) and legal heir(s) should be obtained and after allowing mutation on the basis of Registered Will, intimation should be given to those family member and legal heirs.
  • Indemnity bond containing an undertaking of the applicant that he/she shall indemnify the Corporation in the event of dispute arising from the mutation made upon his/her application;
  • Rough site plans showing different portions of the building and the signatures/thumb impression etc. of the persons occupying these portions
  • In case of inheritance of a property by more than one legal heirs, mutation 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;
  • If entire building / plot has been purchased through registered sale deed or any instrument, mutation is allowable on payment of up-to-date dues;
  • If a part of the building/plot has been purchased through registered instrument, mutation may be allowed in the name of the purchaser on payment of up-to-date taxes for the portion purchased;
  • In case a person is aggrieved of the order of mutation carried out in favour of mutatee(s), the aggrieved person shall get the dispute settled by the court of law and on the basis of the decision of the Hon’ble Court, necessary modification in the mutation shall be carried out.
  • Whenever the transferees present the instruments of transfer, a letter may 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 will be mutated in the name of the transferee, subject to fulfillment of other conditions.
  • Under the DMC (Amendment) Act, 2003, and the Bye laws framed thereunder regarding the apportionment of property tax on such vacant land or building among the several occupiers of such vacant land or building for the current period of assessment or for any preceding period of assessment shall be one hundred rupees per assessee for each period of assessment 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, immediately on receipt of the application for mutation / transfer of a property, the applications / requests is examined by the Department in accordance with the instructions already in force and in case the application so received is in order, the mutation will be allowed within 15 days of the receipt of the application under intimation to the applicant. The period now is 30 days of the receipt of application u/s 128 of the Act.
  • In case of death of an owner, the person on whom the title devolves shall give notice of such devolution within six months from the date of death of the deceased {Sec 128(2)}
  • In case of any deficiency in the application / request for mutation, a letter to the applicant is sent within 15 days of the receipt of the application by the Department and on receipt of the required information / documents, the mutation case be processed further and final orders allowing the mutation will be passed under intimation to the applicant within 15 days of the submission of the such documents / information.
  • In case requisite information / documents are not furnished along with up to date payment of property tax within the stipulated period, the application for mutation may be rejected / filed and intimation to this effect may be sent to the applicant.The application for mutation is generally disposed of in 30-45 days from the date of receipt of application after which a Mutation Certificate / Letter is issued.