Property Mutation Rejected Over Old Tax Arrears

Reviewed on: 2026-05-30.

Subject: Request to resolve property mutation rejected due to old tax arrears

RTI is useful when a public authority holds the record behind property mutation rejected due to old tax arrears. Ask for information, not action. Good RTI points are: current status of file, date-wise movement, copies of deficiency notes, inspection reports, payment release note, dispatch record, rule relied upon, name and designation of the office holding the file, and copies of correspondence between offices. Do not ask the PIO to “solve my grievance” or “punish the officer”. RTI cannot force a private company to refund money unless the record is held by a public authority, but it can expose government-side delay, missing file movement or reasons.

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1. Step 1: What to do when property mutation is rejected due to old tax arrears? (a) Property mutation: (i) mutation — change of ownership in revenue records after sale/inheritance/gift, (ii) rejected: revenue officer rejects mutation — demands old tax arrears, (iii) old tax arrears: previous owner's unpaid property tax, (b) key principle: (i) mutation is administrative — not conditional on tax payment, (ii) old tax arrears are previous owner's liability — not buyer's, (iii) revenue officer cannot block mutation for old arrears — illegal, © common scenarios: (i) mutation rejected — old property tax pending, (ii) mutation rejected — old water tax pending, (iii) mutation rejected — previous owner's dues, (iv) mutation rejected — demand for clearance certificate, (v) mutation rejected — without reason, (d) rights: (i) buyer has right to mutation — after valid sale deed, (ii) old tax arrears — previous owner's liability, (iii) right to appeal — higher revenue authority, (e) authority: Tahsildar + Revenue Officer + Deputy Commissioner + High Court, (f) law: State Revenue Act + Land Revenue Code + Transfer of Property Act 1882.

1. Step 2: Comparison table — mutation rejection scenarios. (a) Old property tax: (i) issue: mutation rejected — old property tax pending, (ii) remedy: legal notice + RTI + higher authority, (iii) timeline: 30-60 days, (iv) example: rejected; legal notice; mutation done, (b) Old water tax: (i) issue: mutation rejected — old water tax pending, (ii) remedy: legal notice + Deputy Commissioner, (iii) timeline: 30-60 days, (iv) example: rejected; complained; mutation done, © Previous owner's dues: (i) issue: mutation rejected — previous owner's dues, (ii) remedy: dues not buyer's liability — legal notice, (iii) timeline: 30-60 days, (iv) example: rejected; legal notice; mutation done, (d) Clearance certificate: (i) issue: revenue officer demands clearance certificate, (ii) remedy: not required for mutation — legal notice, (iii) timeline: 30 days, (iv) example: demanded; legal notice; mutation done, (e) No reason: (i) issue: mutation rejected without reason, (ii) remedy: RTI + legal notice, (iii) timeline: 30 days, (iv) example: rejected; RTI; mutation done. (Note: Mutation cannot be blocked for old tax arrears. Old arrears = previous owner's liability. File RTI + legal notice if rejected.)

1. Step 3: How to get mutation done after rejection. (a) Step 1: Obtain rejection in writing, (b) Step 2: File RTI for reason, © Step 3: Legal notice to Tahsildar — mutation is administrative, (d) Step 4: Appeal to Deputy Commissioner, (e) Step 5: Writ petition in High Court if arbitrary, (f) Step 6: Mutation done — after order.

1. Step 5: Practical tips. (a) mutation is administrative — not conditional on tax, (b) old arrears = previous owner's liability, © file RTI for rejection reason, (d) legal notice — very effective, (e) Example: A buyer's mutation was rejected for old property tax; filed RTI + legal notice; mutation done in 30 days.

1. Step 6: Key provisions. (a) State Revenue Act, (b) Land Revenue Code, © Transfer of Property Act 1882, (d) Mutation: administrative, (e) RTI: rejection reason.

See Mutation Rejected and Land Area Digitisation and How to File RTI.