Property Tax and Municipal Mutation in West Bengal: Two Mutations, and One Does Not Do the Other
A Banglarbhumi mutation changes the land record. A municipal mutation changes the property tax record. Two registers, two offices, two applications. People complete one, assume both are done, and find out years later when they try to sell. And neither of them, on its own, is proof that you own anything.
Get Call and Name Change Format
Municipal Mutation in West Bengal (Quick Answer)
Municipal mutation updates the property tax assessee record held by your corporation or municipality. It is not the same as the Banglarbhumi mutation, which updates the khatian held by the BL and LRO. Doing one does not do the other. In Kolkata the form is A-42 under the Kolkata Municipal Corporation Act 1980, handled by the Assessment Collection Department, and a No Outstanding Certificate is required before the form is submitted, which means tax dues must be cleared first. Municipalities outside Kolkata use their own forms. And a mutation entry, in either register, records who is assessed. It does not prove that you own the property.
| Municipal mutation | Banglarbhumi mutation | |
|---|---|---|
| What it records | Who is assessed for property tax | The land record, the khatian |
| Which office | Your corporation or municipality | The BL and LRO |
| Kolkata form | A-42, KMC Act 1980 | Through Banglarbhumi |
| Does the other one happen too? | No | No |
| Does it prove ownership? | No | No |
Municipal Mutation vs Banglarbhumi Mutation: Why You Need Both
This is the single most useful thing on this page, and it costs people years when they get it wrong.
The land record. Held by the BL and LRO and visible on Banglarbhumi, this is the khatian, the revenue record of who holds the land.
The tax record. Held by your municipality or corporation, this is the assessee record, which decides who is billed for property tax.
They are different registers, kept by different offices, under different laws. A mutation in one does nothing to the other. So somebody who has bought a flat, done the Banglarbhumi mutation and stopped there still has the previous owner's name on the tax bill, and will discover it at the worst possible moment.
The Banglarbhumi side, covered separately.
Usually you need both
After a purchase or an inheritance, expect two applications to two offices. Budget the time for both rather than being surprised by the second.
Is Property Mutation Proof of Ownership in West Bengal?
A mutation records who an authority will bill or deal with. It does not, by itself, create or prove title.
Your ownership comes from your registered deed and the chain of documents behind it. The mutation is an administrative consequence of that ownership, not its source.
This matters in two directions. If you are buying, do not accept a mutation entry as evidence that the seller owns the property; ask for the deed and the chain. And if you are selling or defending your position, do not assume a mutation alone establishes your claim.
We say it plainly because it is the point on which people are most often reassured by somebody who should know better.
The deed is the thing
And a registered deed is history and is not rewritten. If a name is wrong in a deed, that is a different problem from a mutation, with a different answer.
No Outstanding Certificate: Clear Property Tax Dues Before Mutation
In Kolkata you cannot simply submit the mutation form and wait. A No Outstanding Certificate is required before the A-42 goes in, which means the tax dues on the property must be settled first.
The route to it, per KMC's own guidance, runs like this. You obtain a Letter of Intimation from the computer section at the concerned Assessment Collection Unit. You get it verified by the Assessor Collector. If there are no dues, the certificate is issued. If there are dues, you pay them and the certificate is then issued.
KMC describes payment in cash up to a limit or otherwise by demand draft in favour of Kolkata Municipal Corporation payable in Kolkata. Ask your Assessment Collection office for the current limits and modes before you travel, since these change.
Plan the order
Letter of Intimation, verification, dues, certificate, then the form. Arriving with a completed A-42 and no certificate simply means coming back.
Buying a Flat in Kolkata: Check Property Tax Dues Before You Complete
Because the certificate is required before mutation, outstanding property tax becomes your problem in practice, whoever ran it up. You cannot get your name onto the record until it is cleared.
So ask for the outstanding position before completing the purchase, and make it part of the negotiation. It is a routine enquiry and no reasonable seller will object to it.
This is the same trap as the electricity connection, where the undertaking makes you liable for the previous consumer's dues. People check the deed carefully and forget the bills entirely.
A short checklist
Property tax dues, electricity dues, and whether the seller has done both mutations. Three questions, asked before money changes hands.
KMC Mutation Process in Kolkata: Form A-42 Step by Step
Find your assessee number
On your tax bill or receipt, along with the premises and ward numbers. Every enquiry will ask for them.
Get the Letter of Intimation and clear the dues
From the computer section at your Assessment Collection Unit, verified by the Assessor Collector.
Obtain the No Outstanding Certificate
Nothing proceeds without it. This is the gate.
Get Form A-42 and fill it for your category
Prescribed under the KMC Act 1980. The form covers several situations, including a simple mutation, mutation of flats registered under the relevant cooperative societies legislation, and mutation with separation or amalgamation. Tick the right one.
Attach the deed and supporting documents
The registered deed or succession papers, the certificate, and whatever else the form specifies for your category, which may include a plan of the premises.
Submit and keep the acknowledgement
A mutation certificate is issued once verification is complete. Then deal with the other register if you have not already.
Municipal Mutation Outside Kolkata: Other Municipalities in West Bengal
Form A-42 is a Kolkata form. It exists because the Kolkata Municipal Corporation Act 1980 governs KMC. Everywhere else in West Bengal, your municipality or municipal corporation has its own form and its own counter.
The shape of the job is the same: clear the dues, produce the deed or succession papers, apply to the body that maintains the tax record. The form number and the office are not.
And if you are outside any municipal area, there is no municipal tax record to mutate at all. Your gram panchayat and the land record are the relevant registers.
Know which body covers you
Municipality, corporation or gram panchayat. Our census town explainer covers the trap where a place looks urban but has no municipal body at all.
Assessee Number, Premises Number and Ward Number on Your Tax Bill
The assessee number is the unique identifier for your property in the tax record, and it appears on every bill and receipt, alongside the premises number and ward number.
Those three are what every application, enquiry and status check will ask for. Keep a recent receipt where you can find it, because looking for it later is the most avoidable delay in this whole process.
If you never receive your bill, ask for a duplicate. KMC's own guidance says a duplicate tax bill is available free of charge from a Treasury Counter or an e-Kolkata Citizen Service Centre. Not receiving the bill does not stop the dues building up.
Free is worth saying
Nobody should be charging you for a duplicate bill. If someone offers to obtain one for a fee, you now know what it is worth.
Name Correction, Mailing Address and Valuation: Three Things That Are Not Mutations
A misspelt name on your own record. If the property is already yours and your name is simply written wrong, that is a correction, not a mutation. Say so at the counter, because asking for a mutation invites the wrong process and the wrong fee.
Getting the bill sent elsewhere. KMC lists change of mailing address as its own separate service. It does not change who is assessed, and if that is all you want, ask only for that.
Disputing the amount. That is a reconsideration of valuation, again a separate service. KMC assesses under the Unit Area Assessment system introduced in 2017. Arguing about the figure and changing the name are two different applications.
Why this saves money
Each of these is smaller and cheaper than a mutation. Being precise about what you are asking for is one of the easiest ways to avoid paying for work you do not need.
Municipal Mutation and Property Tax: Frequently Asked Questions
I already did the mutation on Banglarbhumi. Is my municipal record updated?
No. They are two separate registers kept by two separate offices. Banglarbhumi holds the land record, the khatian, maintained by the BL and LRO. Your municipality or corporation holds the property tax record, the assessee record. Doing one does not do the other, and this is the single commonest misunderstanding on this subject.
Which one do I actually need?
Often both, for different reasons. The land record establishes your position in the revenue records. The municipal record decides who is assessed for property tax and whose name is on the bill. If you have bought or inherited property, expect to deal with each office separately.
Does a mutation prove I own the property?
No, and this matters. A mutation updates who is recorded for tax or revenue purposes. It does not by itself create or prove title. Your title comes from your deed and the chain behind it. Treat a mutation entry as an administrative record, not as ownership, and be careful of anyone who offers it to you as proof of ownership.
What form does KMC use?
Form A-42, prescribed under the Kolkata Municipal Corporation Act 1980, handled by the Assessment Collection Department. The form is available from the KMC portal and at KMC offices. Municipalities outside Kolkata use their own forms, so ask yours.
What must I do before I can even submit the form?
Clear the tax dues. A No Outstanding Certificate is required before the A-42 is submitted. You first obtain a Letter of Intimation from the computer section at the concerned Assessment Collection Unit, get it verified by the Assessor Collector, and if there are no dues the certificate is issued. This is the step that surprises people, so deal with it first.
What if there are outstanding dues?
You pay them, and the certificate is then issued. KMC's own guidance describes payment in cash up to a limit or otherwise by demand draft in favour of Kolkata Municipal Corporation payable in Kolkata. Ask your Assessment Collection office for the current limits and modes before you go.
I am buying a flat. Whose dues are they?
In practice they attach to the property, which is why the certificate is required before mutation. So check the outstanding position before you complete the purchase, not after. This is the same trap as the electricity connection, where the transferee undertakes to bear the transferor's liabilities.
My own name is misspelt on the tax bill. Is that a mutation?
No. A mutation records a change in who holds the property. A misspelling of your own name on your own assessee record is a correction, which is a smaller job. Explain it that way at the counter, because asking for a mutation when you need a correction invites the wrong process and the wrong fee.
I just want the bill sent to a different address.
That is a change of mailing address, which KMC lists as its own separate service. It is not a mutation and it does not change who is assessed. If that is all you need, ask for that and nothing more.
I think my tax amount is wrong.
That is a reconsideration of valuation, again a separate service and not a mutation. KMC assesses under the Unit Area Assessment system introduced in 2017. Disputing the amount and changing the name are different applications.
What identifies my property in the records?
Your assessee number, together with the premises and ward numbers. Those appear on your tax bill and receipt, and they are what every application and enquiry will ask for. Keep a receipt where you can find it.
I never receive my tax bill.
Ask for a duplicate. KMC's guidance says a duplicate tax bill can be obtained free of charge from a Treasury Counter or an e-Kolkata Citizen Service Centre. Not receiving the bill does not stop the dues accruing, so it is worth sorting out.
Official Sources for Property Tax Mutation in West Bengal
KMC Form A-42
The mutation form itself, prescribed under the Kolkata Municipal Corporation Act 1980, with its categories and document list.
Kolkata Municipal Corporation
kmcgov.in: the Assessment Collection Department, the tax portal and the assessment FAQs.
Your own municipality
Outside Kolkata the form and the counter are different. The body that sends your tax bill is the body that mutates the record.
Get Call and Name Change Format
Tell Us Which Register Is Wrong
The tax bill, the land record, or both. That one answer decides which office you are dealing with and what it will want. And if a name is simply misspelt on a record already in your name, say so, because that is a correction and a much smaller job than a mutation. Monday to Saturday, across West Bengal.