Mutation Of Revenue Records Can Be Carried Out Based On A Will, Holds Supreme Court

 

The Supreme Court held that mutation of revenue records can be effected based on a Will executed by a deceased property owner, even without a registered deed of transfer, provided that the Will is duly proved in accordance with law. The Court observed that mutation entries are primarily fiscal in nature and do not confer title by themselves; therefore, the revenue authorities are entitled to incorporate changes in records based on a valid Will for fiscal and administrative purposes such as assessment and collection of land revenue.

The Court clarified that the purpose of mutation is primarily to establish who is liable to pay land revenue and who is recorded as holder of the property for administrative purposes, not to determine or transfer title conclusively. It noted that although disputes regarding title must be resolved by civil courts, mutation based on a Will is permissible where there is no rival claim or where the Will has been accepted or proved. The Court emphasized that once a Will is accepted as valid in appropriate proceedings, revenue authorities cannot refuse to mutate the property in favour of the beneficiary merely because there is no registered conveyance deed or probate, unless a statutory provision specifically requires such formalities.

While examining the factual matrix before it, the Supreme Court noted that the beneficiary under the Will had sought mutation of property after the testator’s death. The revenue authorities declined to do so on the ground that mutation could be allowed only on the basis of registered conveyance documents such as sale deeds or gift deeds, and not on testamentary documents. Challenging this refusal, the beneficiary approached the courts. The Supreme Court held that such a view was contrary to the settled legal position that a Will, once duly proved, represents a valid mode of transferring interest upon death, and that it can therefore form the basis for mutation in revenue records.

The judgment makes clear that mutation entries neither create nor extinguish rights in property and cannot by themselves determine title, which must ultimately be established through competent civil proceedings if disputed. However, for administrative convenience, the revenue authorities must act upon duly proved testamentary instruments when they have been accepted or are unchallenged.

The Court’s ruling reinforces the legal principle that mutation is a procedural and fiscal step related to property management and tax obligations. It affirms that testamentary succession through a Will, once validly established, suffices for mutation entries unless statutory rules mandate otherwise. This judgment aims to ensure consistency in administrative practice and remove unnecessary obstacles encountered by beneficiaries of Wills in updating revenue records to reflect devolved interests in property.

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