What is Mutation of property in Goa?

In simple language mutation mean adding or deleting of names in existing FORM I & XIV in
Goa. FORM I & XIV is a document which details the survey number, sub - division number,
type of land (Cultivable or Uncultivable), area of the survey number, tenants if any, co - owners
and the owners and right holders.
Why Mutation in Goa?
Since you have purchased the land your name has to be included in the existing FORM I & XIV.
When should be apply for Mutaion in Goa?
Genrally after you have received the original sale deed copy from the sub - register you can
apply for mutation.
How and where do we apply for Mutaion?
Mutation are done by the Talathi of Mutaion at the Mamaladar's office. The submit the
application of mutation you will have to make a file which should contain
1. Application explaing the ownership of the land/property.
2. Attested sale deed copy
3.Exisiting and fresh FORM I & XIV

What is mutation of property and why it's important?

ast

updated

on

June

30,

2015

There have been times while selling your property, the prospective buyer would have asked
for a copy of the latest mutation. Many people do not know the importance of the document
hence,
let
us
start
with
understanding
what
mutation
is?
Mutation is the change of title ownership from one person to another when the property is
sold or transferred. By mutating a property, the new owner gets the property recorded on
his name in the land revenue department and the government is able to charge property tax
from the rightful owner. The documentation procedure and the fee payable vary from state
to
state.
Also known as Dakhil Kharij, mutation of a property should ideally be taken every six
months from the revenue office in order to check for any wrongful transaction on the
property. In case of inheritance after the death of the owner, the property should be mutated
by submitting copies of Death Certificate and relationship documents.

Updation of revenue records should be applied in case the property has been bought
through a registered Power of Attorney, as it transfers the ownership from the seller to the
buyer.
In case of ownership related to land, mutation is considered a vital document. For example,
if an agricultural land is acquired by the government and the registry of the land is in the
name of person A while mutation is in favour of Person B, the government will release the
acquisition funds in favour of Person B, as in the revenue records he is recorded as the
owner
of
the
land.
To apply for mutation, an application to the tehsildar of the area has to be given on a plain
paper along with the required value of a non-judicial stamp paper.

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Following documents are required for mutation:

Copy of Sale Deed
Application for mutation with court fee stamp affixed on it
Indemnity bond on stamp paper of requisite value
Affidavit on stamp paper of requisite value
Receipt of up-to-date property tax payment

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Documents required for mutation in case of inheritance or Will are:

Death Certificate
Copy of Will or Succession Certificate
Indemnity bond on stamp paper of requisite value
Affidavit on stamp paper of requisite value attested by a Notary
Receipt of up-to-date property tax payment in case of Power of Attorney
Copy of Power of Attorney.
Copy of Will
Receipt for payment registered with a sub-registrar
Application for mutation with court fee stamp affixed on it

How does one make an Application for Partition of Land Holdings?

II. How does one make an application for Partition of land holdings?
1. A co-holder of land or a decree holder should make an application for
partition of land with the Taluka Collector office under section 61 of Land
Revenue Code annexing the documents listed as under in triplicate :i) Form I and XIV including the name of the Applicant.
ii) Ownership document. ( Deed of Sale / Conveyance)
iii) Land Survey Plan

iv) Detailed Plan delineating the area to partitioned

2. The Collectrors office ,On receipt of application for partition will issue
notices to other co-owners on the Form I & XIV fixing a date for hearing .
3. On the date of hearing if no objections are received, preliminary orders
will be issued by the Collector to the to visit the property , make a survey of
relevant holdings , prepare plans of partition & submit report for
confirmation.
4. On receipt of plans from the Inspector of Survey and Land Records the
partition of holdings will be preliminarily confirmed and an order to that
effect will be issued Allotting of new sub division Number for the subject land
.
5. After due confirmation of the report on partition, Final orders are issued to
the concerned Mamlatdar and Talathi who will correct / update survey
records in within 15 days of the Order on the Form I and XIV of the subject
property

What is Partition?
Partition is division of property held jointly by co-owners. When a property is divided each
member becomes sole owner of his portion of the property.
Each divided property gets a new title and each share holder gives up his or her interest in
the estate in favour of other share holders. Therefore, partition is a combination of release
and transfer of certain rights in the estate except those, which are easements in nature.
Partition is neither a gift nor a transfer of property. It merely breaks a joint right into several
rights. It is not acquisition of property or exchange of property. It is a combination of
release and conveyance of the rights of the property in favour of individuals. And therefore
it can be effected orally. Partition is not transfer but when it assumes the form of transfer,
the intention may be to hoodwink the creditors.
The basic character of joint Hindu family is that each member has inherited title to the
property by birth. Each member has joint title to the entire property and that joint
enjoyment of the title is converted by partition into separate title of the individual co-owner
for his enjoyment. Therefore, it is now an established fact that partition is not transfer, but
transformation of joint property.
There are some properties, which cannot be divided physically. If physical division is not
possible, partition can still be effected by paying cash or other assets to a share holder in

lieu of his or her share in the property.

Such situation arises when the division of an estate is considered to be dangerous and
unreasonable, and when such division dilutes the inherent value of the property, or when
the immovable property is too small for division.
The instrument of partition is a document by which the co-owners of a property agree to
divide the property among themselves by oral agreement or written agreement or by
arbitration or through court.
If a document of release shows that the executants are to get cash or other assets, the
document is an instrument of partition. The basis of partition is equality. The parties shall
share the property equally.
If there is no agreement among the co-owners for amicable division of the property, the
only alternative is to sell the property by mutual consent or by court decree and distribute
the sale proceeds among the co-owners. Any of the co-owners may also enforce partition
through the court.
In a partition suit a court may have decreed partition of the property in the interest of the
co-owners.
But if it is found that the sale of the property and distribution of the proceeds to the coowners is more beneficial, the court can at the request of the shareholders direct sale of the
property and distribution of the proceeds to the co-sharers.
There are three types of co-owners: Joint tenants or tenants-in-common; Hindu Joint Family
owners or coparceners; partners of a partnership firm.
Under the Hindu Law in general everyone being a co-owner in a joint ownership has a right
to claim his share and such right cannot be denied to him if the property is held as joint
tenants. Since joint tenancy is unknown to Indian law, there is not much difference between
joint tenancy owners and tenants-in-common.
Christians and Muslims hold properties as tenants-in-common or as joint tenants and
partition of such immovable property can happen by mutual consent or by partition deed or
by court decree or arbitration. Partition in Hindu law covers two aspects.
One is the division of the status of the members and the other is the division of the joint
family property. In the former case, the members are divided according to heir standing in
the joint family and in the latter case division of joint family property into separate shares.
Share of a member depends on the status he enjoys in the family. These are interlinked.
Partition must be according to law. If a minor gets less shares than he is entitled to in law,
the partition is defective and he can re-open the same when he attains majority.
If a member gets more than his share in a property, the excess received will be treated as a
gift.
It is not necessary that all co-owners agree to partition. When a member desires partition,
the property is divided into two portions one for the separating one according to his status

and share and the rest jointly for the others. Though oral partition is allowed under Hindu
Law, it is not preferable as it may give rise to disputes particularly with respect to
immovable properties. It is advisable oral partition should be reduced in writing (palu patti).
Also, the Income Tax Act does not recognise oral partition of a Hindu Family property unless
the Income Tax Officer is satisfied with the facts and this is possible only when it is recorded
in partition deed.
Effects of Partition
When a property is divided into more than two parts, the co-owners of the different portions
shall agree to hold their portions separately as absolute owners and each of them shall
make a grant to release his share from portions given to others.
Necessary covenants in a partition deed are about encumbrances on the property, quiet
enjoyment, custody and production of title deeds, easements of necessity payment of rent
and taxes and performance of other conditions of lease, if any, etc.
Partition of joint property is not an exchange. If it is reduced into writing, it must be
registered in case of immovable properties. Deed of partition requires registration. Mere
writing of previous partition does not require registration. Mere list of properties allotted to
different co-owners does not require registration.
Unregistered deed of partition though not admissible in evidence to prove the fact of
partition, cannot be used to prove that a particular property was allotted to a particular coowner as his share.
Partition means collapse of joint ownership. It destroys the harmony of joint ownership and
of possession. A large property falls into pieces over a generation or two. The land is very
much there in bits and pieces in the name of different owners.
Stamp duty
The Stamp Duty payable on partition varies from state to state. In Karnataka, it depends on
nature of property. In case of partition of movable property, it is Rs 250 for each share.
If the property is converted for non-agricultural purpose or meant for non-agricultural use, it
is Rs 1000 for each share in jurisdiction of Municipal Corporation, Urban Development
Authority, Municipal Councils or Town Panchayats and Rs 500 per share in other areas.
The partition of agricultural land attracts stamp duty of Rs 250 for each share.
If the property involved in partition is combination of any categories mentioned above, the
stamp duty is maximum of the duties prescribed. In case an agreement of partition is
executed and the partition follows in pursuance of such agreement, the stamp duty payable
on partition deed is reduced to the extent of duty paid on agreement; but shall not be less
than Rs 50.
The partition should not be mistaken with partnership. Partnership is coming together of
persons, whereas partition is parting of persons.