mutation by deletion of
the names of the previous owners and substitution of their
names for which the corporation demanded mutation fees ... case of mutations
consequent upon inter-vivos transfers vis-a-vis mutations on
account of intestate successions where fees were charged at a
flat rate
stacking fees. Section 2 (ll) defines water fees. Amended Section 15 (2- A) of Act, 1973 provides for levy of development fees, mutation charges, stacking ... Development Authority that so far as the development fee, water fee, mutation charges, stacking fee are concerned, power flow from Section
demand of a sum of Rs. 24,850 as mutation fee.
(ii) That a writ, order or direction in the nature of mandamus be issued ... 15th May, 1998, demanded a sum of Rs. 24,850 as mutation fee calculated at the rate of 1% on sale consideration. The petitioner protested
being purchased by the pament of what is known as the mutation fee. The object of the Legislature was to remove this fetter ... enacting that the transferee shall be liable to pay mutation fee within the time limit fixed by the section, and that such transferee shall
possible to say that even if mutation fee is called a fee, it is not really a fee but it is a tax. Such cases ... Court Case mentioning regulatory fees was a case for imposition of cinema licence fees which would perhaps be called fees but was in fact state
mutation by deletion of
the names of the previous owners and substitution of their
names for which the corporation demanded mutation fees ... case of mutations
consequent upon inter-vivos transfers vis-a-vis mutations on
account of intestate successions where fees were charged at a
flat rate
DEBANGSU BASAK, J.:-
The petitioners seek restitution of the mutation fees in respect of
the Premises No. 40, Shakespeare Sarani, Kolkata - 700071 from the
Corporation ... were thereafter mutated in the records of the
Corporation in respect of such premises as owners. The Corporation
was charging mutation fees at such rate
been sought to the respondents not to realize or demand any mutation fee from the petitioner in pursuance to the impugned orders dated ... applied for mutation by deletion of names of the previous owners and substitution of their name for which the Corporation demanded mutation fee
submitted that the proposed fee was on account of transfer-cum-mutation fees which the Trustees were entitled to levy.
13. Mr Mitra submitted that ... Lessees did not bar the imposition of such transfer-cum-mutation fees and the same could be made a condition for consent to assign
making new maps where it is necessary to make them. 38. Mutation fees.
- The [State Government] [Substituted for the words 'Local Government' by the Government ... fee and whole of the fee so realised shall be credited into the Government Treasury under the head "029-Land Revenue-b-Miscellaneous-(i)-Mutation
