Section 143 in Rajasthan Land Revenue (Land Records) Rules, 1957
143. Levy of Mutation fee.
- (i) Separate mutation fees are leviable in respect of each holding Created by partition proceedings (including the residuary holding if any part of the original joint holding is left undivided), and not one fee only for the whole. In the case, however, of the annual recurring partition of Shamlat land effected by river action among the several share holders, only one fee should be levied in respect of the entire holding, and when the converse case occurs and diluviated land, held in severally is on recovery. Treated as Shamlat, only one fee is of course leviable.(ii)No mutation fee can be levied from any Department of Government for land acquired in the interest of Government. As a corollary to this ruling, no fee is leviable on the resumption of revenue free assignments or on escheat of estate to Government, the mutation in such cases being in favour of Government. Fee should, however, be levied on grants of. or succession to revenue assignments. Local bodies are not exempted from the payment of mutation fees, even when the property is acquired under the Land Acquisition Act.(iii)Omitted.(iv)In cases of exchange of land a fee should be taken from each of the two parties.(v)No fee should be levied on simple corrections of mistakes in a previous record-of-rights is freshly acquired. Similarly, no fee should be levied for entry of change of names provided that it involves no acquisition of any definite right in the estate concerned.(vi)Paragraph 135 directs that second mortgage should be regarded as a collateral one and given effect to as such, and that subsequently a new mortgage with possession should be sanctioned when the land is redeemed by the second mortgagee from the first one. "A" mortgages his land in the first instance to "B" in whose favour a mutation of mortgage with possession is sanctioned. Then "A" remortgages the same land to "C" and a mutation of collateral mortgage in favour of "C" is the result in accordance with the instructions laid down in paragraph 135. Subsequently "C " redeems the land from "B" and consequently two mutations of redemption in favour of "A" one from "B" and other from O followed by a mutation of mortgage with possession in favour of "C" are entered, and sanctioned. In the case of redemption from "B" in favour of "A" the mutation fee should be levied from "A" while no such fee should be levied in the case of redemption from "C" as such redemption is only a "Tartibi" one and analogous to that mentioned in paragraph 135.(vii)If a holding is transferred in separate parts by different instruments even though executed on the same day the transactions should be separately recorded in the mutation register, and a separate fee should be levied for each transaction.(viii)Where a mutation fee is to be levied as a percentage of the land revenue of a holding and the revenue is fluctuating, the mutation fee should be calculated on the total of the Kharif and Rabi assessment of the agricultural year during which the transfer took place. If this, however, is the current year and the Rabi assessment has not been made at the time of attestation, the fee should be calculated on assessment of the preceding year(ix)No mutation fee is leviable in the case of a mortgage of land to Government, or in the case of redemption of such a mortgage.(x)A separate mutation fee should be levied for the Shamlat holding where a transfer includes a share of the Shamlat.(xi)No mutation is leviable on the entry of the name of a posthumous child.
