Khata, Mutation, and Title Clean-up for Remote Owners: Why a Pending Record Blocks Your Sale
You own a flat in India. The sale deed says so. But the municipal record still names a dead parent or a previous owner, and that one gap is about to cost you a buyer. A pending khata or mutation does not erase your ownership. It blocks what you want to do with the property. A buyer's lawyer flags it on the first read, and the deal stalls while you scramble to fix a record you forgot existed.
This guide separates three things owners run together: khata, mutation, and title. They are not the same. Confusing them is what leaves a record pending for a decade.
Title, khata, and mutation are three different things
Start here. The rest follows from it.
- Title is legal ownership. It comes from a registered instrument: a sale deed, a gift deed, a will admitted to probate, a court decree, or succession under law. Title is what you hold.
- Khata is a municipal account that records who pays property tax on the property. In Karnataka it is called the khata. It is a tax-and-revenue account, not a deed.
- Mutation, called dakhil-kharij across north India and a khata transfer in Karnataka, is the act of updating that revenue record after ownership changes hands. It moves the tax liability from the old name to yours.
Neither khata nor mutation conveys ownership. The Supreme Court has said this for thirty years. In Sawarni v. Inder Kaur (1996), the Court held that "mutation of a property in the revenue record does not create or extinguish title nor has it any presumptive value on title. It only enables the person in whose favour mutation is ordered to pay the land revenue in question." The Court repeated the rule in Jitendra Singh v. State of M.P. (2021): entries in the revenue record serve a fiscal purpose and confer no title.
Read that twice. Your name on the khata does not prove you own the flat. A stranger's name on the khata does not prove they own it either. Title sits in the registered deed. The khata sits in the tax office. The guide to society dues, property tax, and khata for remote owners walks the full bill stack behind these records.
So why does a pending record matter at all
Because the tax office, the bank, the power utility, and the sub-registrar all run off the revenue record, not your deed. A pending mutation does not void your sale. It jams the next layer.
A pending mutation blocks clean property tax in your name, a fresh electricity or water connection, a bank loan against the property, sub-division, conversion of use, and many state stamp-duty rebates. Each one is a separate office checking the same record and finding the wrong name.
Here is how it shows up in practice:
- Property tax in a dead name. You pay the tax, but the receipt carries your late father's name. At sale, the buyer's lawyer asks why the taxpayer is not the seller. Now you are explaining a death from 2014.
- No loan against the property. Banks verify the mutation record as part of ownership diligence. A name mismatch stops a loan-against-property before it starts.
- No fresh connection. Utilities switch a connection to the new owner only after the revenue record reflects the new owner. Until then the meter stays in a stranger's name.
- The buyer's lawyer flags it. A clean buyer runs title diligence. A khata or mutation that does not match the deed reads as a chain-of-title gap. Some buyers cut the price. Some walk.
- Encroachment risk. A flat that runs for years on someone else's record, with nobody local watching, is the flat an encroacher targets. See protecting a vacant property from encroachment.
The record being "fine for now" is the trap. It is fine until you list the flat. Then every pending year surfaces at once, at the worst moment.
A-khata, B-khata, and the 2024-25 e-khata change in Bengaluru
If your flat is in Bengaluru, one more distinction decides whether your sale runs clean.
- A-khata marks a property that complies with building bylaws and holds BBMP approval. It carries no friction on resale or a home loan.
- B-khata is a separate register BBMP keeps for properties with irregularities: unapproved layouts, construction on unconverted revenue land, or pending dues. A B-khata flat can pay property tax. It cannot get a clean home loan or a building-plan approval, and it slows a resale.
In October 2024, BBMP launched e-khata, the digital version of the A-khata record. From that rollout, an e-khata became mandatory for property registration: a flat without a valid e-khata cannot be registered for sale, and the mandate extended across BBMP jurisdiction through 2025. BBMP processed lakhs of e-khatas in the first year. Bengaluru also opened a window to convert qualifying B-khata properties to A-khata, with a conversion fee set as a percentage of the guidance value.
The reading for an NRI owner in Bengaluru: if your flat carries a B-khata, fix the classification before you list, not after you find a buyer. If you hold an A-khata but no e-khata, generate the e-khata now. Without it, the sub-registrar will not register your sale.
The mutation and khata transfer in Bengaluru runs through the BBMP e-Aasthi portal at bbmpeaasthi.karnataka.gov.in. Both parties complete Aadhaar-based eKYC. If the details match and no objection lands within seven days, the system approves the transfer. Other cities run the same process through their corporation or revenue offices, more of it online each year.
How an NRI updates mutation after inheritance
Inherited flats are where mutation goes wrong most. The owner dies, the heirs scatter across three countries, and the flat runs for years on the deceased's khata, tax record, and electricity account. Every year of delay scatters the heirs further and makes the cleanup harder.
The process after a death is documentary. To mutate an inherited flat into your name, the revenue office wants:
- The death certificate of the registered owner.
- Proof you are an heir. A legal heir certificate or a succession certificate, depending on the asset and the state. The legal heir certificate is the document municipal and revenue offices use to move the record to the heirs. The split between the two is its own subject: see succession certificate vs legal heir certificate for NRIs.
- Identity proof: passport, OCI card, and proof of your relationship to the deceased.
- An affidavit listing every legal heir, on stamp paper, notarized.
- Latest property-tax receipts and the prior khata or record extract.
You do not have to fly in for this. An NRI runs the mutation from abroad through a Power of Attorney to someone local who files the application, submits the documents, and follows the file. Any POA, affidavit, or declaration you sign abroad must be apostilled or attested before it is used in India. The timeline runs a few months for an undisputed claim. The full inheritance sequence, from death certificate to a flat you can sell, is in inheriting property in India as an NRI.
One warning. Before you file mutation on an inherited flat, confirm the chain of title is clean and no competing document has been registered against the property. Mutation updates a tax record. It will not paper over a disputed title underneath it.
Can you sell with mutation pending
You can. A pending mutation does not void a registered sale. The Supreme Court rule cuts both ways: because mutation is a fiscal entry with no presumptive value on title, its absence does not strip your title either. You hold the deed. You can sell, gift, or will the flat.
But "legally allowed" and "practically clean" are different claims. With mutation pending, the buyer inherits the cleanup. Their lawyer sees a record that does not match the deed and treats it as a defect. Their bank may decline the loan until the record clears. Their stamp-duty rebate may not apply. So you take a price cut, or the buyer demands you fix the record before closing, or the buyer walks. The honest position: you can sell with mutation pending, and you will sell for less and slower than if you had fixed it first.
FAQ
What is the difference between khata and mutation? Khata is the municipal property-tax account that records who pays tax on a property. Mutation, called dakhil-kharij or khata transfer, is the act of updating that record when ownership changes. Khata is the document. Mutation is the process that puts your name on it. Neither one conveys ownership. Title comes from the registered deed.
Does mutation give me ownership of property? No. The Supreme Court held in Sawarni v. Inder Kaur (1996), and again in Jitendra Singh v. State of M.P. (2021), that mutation creates no title and has no presumptive value on ownership. It only fixes who pays land revenue or property tax. Ownership comes from the registered sale deed, gift deed, will, or court decree. Mutation follows title. It does not create it.
How does an NRI update mutation after inheriting property? File a mutation application at the local revenue or municipal office with the owner's death certificate, a legal heir or succession certificate, your passport and OCI proof, an affidavit listing all heirs, and the latest tax receipts. You can run the whole thing from abroad through a Power of Attorney to a local representative, attested or apostilled where signed. An undisputed claim mutates within a few months. Confirm the title chain is clean first.
Can I sell property if mutation is pending? Yes. A pending mutation does not void a registered sale, and the Supreme Court rule means its absence does not strip your title. But the buyer's lawyer will flag the mismatch, the buyer's bank may decline a loan, and stamp-duty rebates may not apply. You sell, but slower and for less. Fix the record before you list, not after a buyer balks.
How do I update khata from abroad? Apply through the city portal or a Power of Attorney holder. In Bengaluru, the khata transfer runs on the BBMP e-Aasthi portal with Aadhaar-based eKYC. If details match and no objection lands in seven days, the system approves it. Other cities run mutation through their corporation or revenue office, more of it online each year. A local POA holder files, submits documents, and tracks the file for you.
Get the record fixed, with proof you can see
A pending khata or mutation does not fix itself, and it never surfaces at a convenient time. 66 MG Road runs one vetted manager per property, so a single person owns your record cleanup, not a rotating call centre. We file the mutation or khata transfer, follow the file at the revenue office, and send dated photo proof and the receipt for every step. Billing is itemized at actuals, and rent flows to your NRO account. We operate in Mumbai, Pune, Bangalore, Hyderabad, Chennai, and Gurgaon. See our services or request a proposal for your flat.
Saurabh Garg, founder, 66 MG Road
Sources
- Supreme Court, Sawarni v. Inder Kaur (1996), mutation does not create title: https://indiankanoon.org/doc/920180/
- SCC Online, mutation entry confers no right, title or interest and serves only a fiscal purpose (Jitendra Singh v. State of M.P., 2021): https://www.scconline.com/blog/post/2021/09/28/mutation-entry-doesnt-confer-any-right-title-or-interest-in-favour-of-person-and-the-objective-is-only-for-fiscal-purpose/
- Supreme Court, Jitendra Singh v. State of M.P. (6 September 2021), full text: https://indiankanoon.org/doc/104309066/
- iPleaders, Mutation of property: meaning, documents after death, no title: https://blog.ipleaders.in/mutation-of-property-all-you-need-to-know-about-it/
- NoBroker, legal heir certificate and mutation after inheritance for NRIs: https://www.nobroker.in/prophub/nris/nri-guides/legal-heir-certificate-for-nri/
- BBMP e-Aasthi (e-khata) official portal, Karnataka: https://bbmpeaasthi.karnataka.gov.in/
- NoBroker, e-khata mandatory in Bengaluru, A-khata vs B-khata: https://www.nobroker.in/blog/e-khata-mandatory-from-november-1-bengaluru/
- Landeed, understanding e-Aasthi (e-khata) in Karnataka and online mutation: https://www.landeed.com/post/an-essential-guide-to-getting-e-aasthi