Section 142(ii) in Rajasthan Land Revenue (Land Records) Rules, 1957
(ii)Mutation fee can be legally levied only from the persons in whose favour the mutation entry is made. In the case of a rejected mutation, the Tehsildar may remit the fee for any special reason to be specified by him in the order. In the case of every rejected mutation whose fee is not thus remitted, the order should give the name of the transferee from whom it should be recovered. This precaution is necessary in order to ensure that the fee is not recovered from the person from whom it is not legally recoverable.
