Mutation entry does not confer any property right, title or interest in favour of an individual and is only for the fiscal purpose, the Supreme Court has said.

Mutation of a property is the transfer or change of title entry in revenue records of the local municipal corporation.

A bench comprising Justices M R Shah and Aniruddha Bose said it cannot be disputed that the right on the basis of the will can be claimed only after the death of the executant of the will.

As per the settled proposition of law, mutation entry does not confer any right, title or interest in favour of the person and the mutation entry in the revenue record is only for the fiscal purpose, the bench said.

The apex court said that if there is any dispute with respect to the title and more particularly when the mutation entry is sought to be made on the basis of the will, the party who is claiming title/right has to approach the appropriate court.

It said that the applicant's rights can only be crystallised by approaching the court and only thereafter on the basis of the decision before the civil court necessary mutation entry can be made.

Referring to its earlier decisions, the top court said that mutation of property in revenue records neither creates nor extinguishes title to the property nor has it any presumptive value on the title.

Such entries are relevant only for the purpose of collecting land revenue, it said.

Entries in the revenue records or jamabandi have only fiscal purpose, i.e., payment of land revenue, and no ownership is conferred on the basis of such entries.

It is further observed that so far as the title of the property is concerned, it can only be decided by a competent civil court, the bench said.

The order came while upholding an order of Madhya Pradesh High Court which set aside the order passed by the Additional Commissioner, Rewa Division, Rewa, directing to mutate the name of a person in the revenue records, which was sought to be mutated on the basis of the will.