PROCEDURE FOR
MUTATION/SUB-DIVISION OF PROPERTY
IN MUNICIPAL
CORPORATION OF DELHI
FOR THE PURPOSE
OF PAYMENT OF
PROPERTY TAX ONLY
List of Documents required for Mutation /Sub-division -
MUTATION
(A) In case of
Sale-deed:
1. Copy
of Sale-deed
2.
Application for mutation with Rs.3/- Court fee stamp affixed on it
3. Indemnity
Bond on Rs.100/- Stamp Paper.
4. Affidavit
on Rs.10/- Stamp Paper.
5. Clearance
of up-to-date Property Tax.
(B) In
case of Death:
1. Death
Certificate
2. Copy
of Will or Succession Certificate.
3. Indemnity
Bond on Rs.100/- Stamp Paper.
4. Affidavit
on Rs.10/- Stamp Paper duly attested by Notary.
5. Clearance
of up-to-date Property tax.
(C) In
case of Power of Attorney:
1. Copy
of Power of Attorney.
2. Copy
of Will.
3. Receipt
of payment duly registered by Sub-Registrar.
4.
Application for mutation with Rs.3/- Court fee stamp affixed on it
5. Indemnity
Bond on Rs.100/- Stamp Paper.
6. Affidavit
on Rs.10/- Stamp Paper.
7. Clearance
of up-to-date Property Tax.
As per departmental
Instructions on the subject, in case of death, a copy of Will or succession
certificate is required to ensure that there is no malpractice in mutation
cases. However, where the Assessing
Officer is satisfied that there is no malpractice in the claim of mutation, the
following documents may only be insisted upon for the purpose of sub-division
and/or mutation in respect of such properties:
(i)
Death certificate of the original assessee.
(ii)
Affidavit together with No Objection Certificate from
the other legal heirs of the deceased or their successors in interest.
(iii)
Indemnity bond containing an undertaking of the
executant that he shall indemnify the Corporation in the event of dispute
arising from the mutation made upon his application.
(iv)
Rough site plans showing different portions of the
building and the signatures/thumb impression etc. of the persons occupying
these portions.
·
If entire building /plot has been sold, mutation
may be allowed on payment of up-to-date dues.
In case of sale by agreement to sell on
Payment of Transfer duty on prevalent rates.
·
If a part of the building/plot has been sold,
mutation may be allowed in the name of the purchaser on payment of up-to-date
taxes for the portion purchased, Sub-division will, however, not be allowed if
the sale is not through a registered document/instrument.
·
In case of inheritance of a property by more
than one legal heirs, mutation/sub-division in the name of all the legal heirs
may be allowed subject to clearance of up to date taxes by each of them for
their respective portions. However,
sub-division will be allowed only if physical division exist. The case of each legal heirs has to be
decided independently regardless of payment or non-payment by others for their
respective portions.
·
As per
provisions of section 128 of DMC act, 1957 (as amended in 2003) whenever the
title of any person, primarily liable for the payment of property taxes on any
land or building, is transferred, the persons whose title is transferred and
the person to whom the same is transferred shall give, within three-months, a
notice of such transfer to MCD. The
notice has to be given by the transferor as well as the transferee. If any notice under Section 126 (since
repealed) is pending, the liability for the increased rate -able value after
the date of transfer shall be that of the transferee. As such, the transferee should ensure that
either the pending proposals are decided, additional taxes are paid by the
transferor. It is, therefore, required that whenever the transferees present
documents for transfer, a letter is to be issued to the transferor inviting
objections, if any, in respect of the claim for mutation and consider
objections received, if any, within 15 days of the issue of such letter. If no objection is received within 15 days,
the property may be mutated in the name of the transferee, subject to
fulfillment of other conditions.
·
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.
·
The mutation in the municipal records is for the
purpose of payment of property taxes and it does not mean a legal title in the
name of the person in whose name the property has been mutated in the municipal
records.
·
Transfer Duty: Prevalent rate of transfer duty
is 3% of consideration amt.
·
Mutation fee:
However, under the DMC (Amendment) Act, 2003, for each apportionment,
fee of Rs.100/- is to be paid, along with composition fee of Rs.50/-(wherever
applicable).
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.
(SPECIMEN
OF INDEMNITY BOND & AFFIDAVIT)
INDEMNITY
(on non-judicial
stamp paper worth Rs.100/-)
THIS DEED OF INDEMNITY is
executed at_________________ this_______________
day of ___________200____ by Shri/Smt./Kumari/M/s___________________________
s/o/w/o/d/o
Shri_________________________________________aged______________
resident
of_______________________________________________________________
(hereinafter called the new
assessee), which expression shall always include his heirs, executors,
administrators and assigns in favour of the Municipal Corporation of Delhi
(hereinafter called ‘the Corporation’), which expression shall include its
heirs, executors, administrators and assigns.
WHEREAS Shri/Smt./Km.M/s_______________________________________________
is the recorded owner of property
bearing Municipal No.__________________________
And has been the person primarily
liable for making payment of property taxes leviable under the DMC Act to the
Corporation.
AND WHEREAS the said
Shri/Smt/Km._______________________________________
had died
on_____________________________/has transferred the said property bearing
No.___________________________________________________
vide Registered Deed No.___________________________dated____________________ by
way of sale/ perpetual lease/gift-dded/mortgage with possession/exchange of
immovable property and the same New Assessee became the owner of the said
property wholly/partly to the extent of ______________share therein distinctly
shown in the plan submitted along with the application for
mutation/sub-division.
AND WHEREEAS the New Assessee has
now moved an application under Section 128 of the Delhi Municipal Corporation
Act, 1957 (as amended in 2003), read with the Bye-laws made there -under for
mutation/sub-division of the property referred to above, in respect of the
portion of which he/she is now the owner.
AND WHEREAS pending final
disposal of and decision on the aforesaid application, the Corporation has
provisionally agreed to mutate/sub-divide the said premises in favour of the
New Assessee for the purpose of levy/collection of property taxes (only) under
the Delhi Municipal Corporation Act, 1957, on the following terms &
conditions:
- That the New Assessee shall provide to the
Corporation all the relevant documents and information on the basis of
which the said mutation/sub-division is claimed.
- That the New Assessee shall also furnish a site plan
of the premises distinctly showing the respective portion therein of which
the New Assessee claims mutation/sub-division.
- 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.
- 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;
- 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
- 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:
- 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.______________________________________________________________
- 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 therefrom.
DEPONENT
AFFIDAVIT
I,_____________________________________S/o,
D/o Shri_______________________
resident
of______________________________________________________________
hereby solemnly affirm and
declare as under:
1. That I am one of the legal heirs of Shri/Smt.______________________________
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
