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Mutation Procedure
Mutation Procedure
As and when there is death of the person primarily liable for payment
of taxes, the person on whom the title of the property devolves, should
within six months of the death, apply to the MCD about the devolution
of the property on the legal heirs so that property mutations takes
place. The person on whom the property devolves should be cautious
in moving for transfer in municipal records as early as possible as
there has been cases whereby some of the legal heirs got the property
mutated in their names to the exclusion of others.
As
per
latest
Departmental
Instruction
No.1
issued
vide
No.Tax/A&C/PC/SAU/2005-06/7 dated 26.4.2005, on the subject, with a view to develop
mutual trust with the tax payers and the department and also in order to facilitate the early
disposal of the mutation applications, it is henceforth ordered that immediately, on receipt
of the application for mutation/transfer of the particular property, the
applications/requests should be got scrutinized/examined by the department in
accordance with the instructions earlier issued from time to time on the subject and in
case, if the application, so received, is in order and all required formalities such as
payment of Transfer Duty, Composition Fee and clearance of dues where-ever is required
and complete, the mutation may be allowed within 15 days of the receipt of the
application under intimation the applicant. Further, in case of any deficiency, a letter to
the applicant must be sent within 15 days of the receipt of the application in the
department and on receipt of the required information/documents called for, are
submitted, the mutation case be processed further and final orders allowing the mutation
are passed under intimation to the applicant within 15 days of the submission of the such
documents/information.
3. That the New Assessee also agrees to the revision/re-assessment of the portion of
the premises of which he/she is seeking mutation/sub-division provided that the
same is otherwise warranted under the Act and the Bye-laws framed there -under.
4. That the New Assessee also agrees that in case by allowing sub-division of the
premises under reference if the rate -able value or any portion thereof is reduced
to Rs.1000/- per annum below, the same shall be reckoned with and reasonably
enhanced so as to bring the same out of the exemption limits;
5. That the New Assessee agrees to make the payment of arrears of property taxes on
the existing rateable values or the rateable values that may be fixed in the pending
126 proposals or the proposals to be issued hereinafter or the demand arising on
the taking of any pending increase action or due to mistake in the calculation of
taxes. The New Assessee also agrees that he/she shall not agitate or object to the
disposal of 126 proceedings (since repealed) already initiated against the previous
owners; and
6. That the New Assessee undertakes to indemnify the Corporation against all costs,
damages, losses, claims etc. which the Corporation may have to suffer, undergo or
pay as a result of mutation/sub-division of the property in the name of the New
Assessee.
NOW, THEREFORE, THESE PRESENT WITNESSTH:
That in pursuance of conditions hereinbefore mentioned, which the New Assessee has
accepted without any condition or reservation, the New Assessee hereby agrees to
indemnify and keep harmless the said Corporation against all damages, losses, claims,
costs etc. which the Corporation may have to suffer, undergo, incur or pay as a result of
mutation/sub-division of property bearing No.___________________________________
As per plan attached with the application for mutation.
IN WITNESS WHEREOF the New Assessee, as aforesaid, has set and subscribed his
hand on these presents, on the day, month and year first above written.
(Shri/Smt.)
New Assessee
Seal of Municipal Corporation of Delhi
Signed and delivered by the within named
The New Assessee in the presence of:
____________________________________ (witness)
____________________________________ (witness)
AFFIDAVIT
I,_________________________________S/o,D/o Sh.____________________________
Resident of__________________________________________ hereby solemnly affirm
and declare as under:
1.
That the Property No._______________________________________________
was occupied by Shri/Smt._________________________________________________.
2.
That the said Shri/Smt.___________________________________________ has
expired on______________________________________________________________
3.
That the said Shri/Smt.___________________________________________ did
not leave any Will registered or unregistered.
4.
That after the death of Shri/Smt.____________________________________
there are following legal heirs of the deceased:
1.
2.
3.
4.
Shri/Smt._____________________aged_____years, relation_________________
Shri/Smt._____________________aged_____years, relation_________________
Shri/Smt._____________________aged_____years, relation_________________
Shri/Smt._____________________aged_____years, relation_________________
5.
That the following legal heirs out of 4 above, have no objection to the mutation of
the property in the names of Shri/Smt._________________________________________
& Shri/Smt.______________________________________________________________
1. Shri/Smt.__________________________________________________________
2. Shri/Smt.__________________________________________________________
DEPONENT
Verification:
Verified at New Delhi, this______________ day of_______________200_________that
The contents of above affidavit are correct and true to the best of my knowledge and
belief and nothing has been concealed therefrom.
DEPONENT
AFFIDAVIT
I,_____________________________________S/o, D/o Shri_______________________
resident of______________________________________________________________
hereby solemnly affirm and declare as under:
1.
2.
That I do not have any objection if the Property No._______________________
is mutated in the names of Shri/Smt.__________________________________________
& Shri/Smt.______________________________________________________________
DEPONENT
Verification:
Verified at New Delhi, this___________ day of__________200_____ that the contents of
above affidavit are correct and true to the best of my knowledge and belief and nothing
has been concealed thereof.
DEPONENT