(Advocates, Property advocates in Bangalore, Property lawyers in Bangalore)
Immovable property can
be transferred by way of Sale, Will, Gift, Release, Settlement, Partition Deed,
and Exchange or otherwise. After such a transfer, it is necessary to make
entries in the revenue records on production of the relevant documents to the concerned Revenue Authority.
Immediately upon
registration of the conveyance document with the concerned Sub-Registrar, you
will not get absolute ownership details in their records in respect of the
property.Upon verification of the documents made available to them for
transfer of Khatha in your name along with the prescribed fees, the concerned Revenue
Authorities will make necessary entries in their records indicating the ownership of the properties in your name.Copies of these documents are supplied to you
upon payments of prescribed charges. You will also have to pay property tax to
the concerned Authority regularly.
Types of Khatha
These documents are
called in different names at different places such as; Khatha Certificate, Khatha
Extract, Khatha Endorsement, Phani, Chitti or Adangal. It may be noted that the
Title Deed is the document through which a person derives a title or ownership
of the property and Khatha Certificate and Khatha Extract only authenticate
such ownership.They are supporting documents to the Title deed.
The records maintained by the Revenue Authority shall contain details of property such as size of the
plot, location, built up area and so on with a view to arrive at the exact
quantum of property tax payable by you as per norms prescribed. These documents
are also used for identification of the person, who is primarily liable for
payment of property tax. Property tax is a charge arrived at upon consideration
of the size and usage of the property and all the property Owners are duty
bound to pay Property Tax regularly.
The Khatha Certificate
is one of the essential documents required to be produced for obtaining
building license, trade license or for obtaining loans from Banks and other
Financial Institutions. Even if you want to sell your property, you will have
to produce compulsorily copies of the revenue records viz., Khatha Certificate,
Khatha Extract and the latest tax paid receipt at the time of Registration of Sale
Deed in the Jurisdictional Sub-Registrar’s Office, Khatha Extract would give an
account of assessment of a property for payment of property tax.
Applying for Khatha
Only property Owners can
apply for Khatha Certificate upon payment of up-to-date property tax and the
prescribed fee. However, the Khatha Extract can be applied by anybody, upon
payment of requisite fees per property for one extract. The Khatha Certificate and extract can be applied at the Office of the Jurisdictional Asst. Revenue Offices or at any computerised counter established by the Bangalore Mahanagara
Palike.
Holder Khatha
Whenever, the title
documents are not furnished to the concerned Revenue Authority and the property
with super structure is in possession of an Occupant, the property will be
assessed to property tax registering khatedhar as ‘Holder’ to protect the
interests of the Corporation Revenue. This Holder Khatha will be regularised on
the production of Title Deeds and on payment of improvement charges. General
Power of Attorney (GPA) Holders of a property with super structure thereon can
also apply for Khatha in their name, where the Khatha will be registered as
‘Holder’ and taxes will be collected from such GPA Holders.
New Khatha Registration
Applications for Khatha
Registration may be filed in Asst. Revenue Office along with documents
mentioned in the Sarala Khatha Scheme Book. Documents inter alia include Sale
Deed, Mother Deed, Encumbrance Certificate,National Savings Certificate and
sketch showing the site details, along with the mandatory fees of two percent of
Stamp Duty paid on the Conveyance Deed and betterment charges, wherever
applicable.
Bifurcation and Clubbing of Khatha
When a property is
divided into two or more parts, there is bifurcation and when there is merger
of one or more properties together there is clubbing. A modified Khatha has to
be obtained in both the cases.
Transfer of Khatha
Khatha can be got transferred from the Vendor’s name to the Purchaser’s name upon the Registration
of Conveyance Deed by following the prescribed procedure. Applications for
Khatha Transfer may be filed in Asst. Revenue Officer’s Office along with the
documents mentioned in the Sarala Khatha Scheme Book. The Sarala Khatha Scheme
Book gives all the details about the services of the Revenue Department,
documents to be filed, fees to be paid, schedule of time for the services and
also the rates for assessment of property tax under the self-assessment scheme.
Documents to be enclosed to the application are the same as for new Khatha Registration
along with up-to-date tax paid receipts. Purchaser of such property is liable
to pay 2 percent of Stamp Duty as Khatha Transfer Fees.
Payment of Property Tax
Property tax can be paid
in two annual installments. The property for the first half year will have to
be paid within 60 days from the date of commencement of the assessment year.
The second installment has to be paid within 60 days from the date of
commencement of the second half of the assessment year. Payment of property tax
beyond 60 days as mentioned above will attract penal interest.
R.T.C.
RTC means “Records of
Right, Tenancy & Crops for inspection”. RTC relates to Khatha of
agricultural properties and it is otherwise called as “Pahani”. It is a very
important document for agricultural land. RTC is issued by the Village
Accountant under Rules 40, 42, 58 & 70 of Karnataka Land Revenue Rules,
1966. RTC is a very important document to trace title of agricultural property.
It contains the following details:
1.Survey Number,
2.Hissa Number/Sub
Number,
3.Total extent of Land &
Kharab Land,
4.Revenue Details,
5.Kind of Soil,
6.Patta,
7.No: of Trees,
8.Total extension
cultivated through irrigation,
9.Owner of possession in
the land (column),
10.Kind of possession,
11.Other Rights &
Miscellaneous,
12.Cultivation & tenancy
details &
13.Use of land &
kinds of crops.
RTC column serial Nos.
12 & 13 contain total 16 sub columns. It shows cultivator of the land, year
and tenancy details, kind of crops, details of water of growth of crops,
details of water resources, average production of crops/acre and other details.
Mutation Extract
Mutation is understood in
the Revenue Department as a Transfer of Right. Mutation is made by the Village
Accountant in the Register of Mutation. Mutation is issued in Form No: 11 under Rule 46 of Karnataka Land Revenue Rules, 1966. It contains 7 columns as
detailed below:
1.Sl. No. shows mutation
no: and year,
2.No. of reference to
preliminary record or Taluk Office or Sub-Registrar or other Office,
3.Nature of Rights,
4.Survey no: and sub-division
of details,
5.Order details to the
enquiry Officers,
6.Date of entry in the
Preliminary Record or Record of Right &
7.Date of issue of
notice to the concerned parties.
Village Panchayath Khatha Form No: 9
The Gram Panchayath will
issue Khatha in Form No: 9 under Rule 35 of Karnataka Panchayath Raj Rule,
1995. It contains the following details:
1.Property no and
details,
2.Owner of the land and
3.Total extent of the
property with boundaries and annual tax.
Form No: 10
It is a demand register
of assessment of the annual year. The Gram Panchayath will issue Form No. 10
under Rule 35 of Karnataka Panchayath Raj Rule, 1995. It contains the following
details:
1.Property no:
3.The details of the tax
(i.e., sanitary, education, health, library, property tax, electricity tax and
water tax).
4.Instead of Form 9
& Form 10, Form 1 & Form No: 12 are now issued which contain similar
details in respect of properties situated in the Village Panchayath area.
5.It is advisable that
for peaceful possession and enjoyment of your property with an absolute, clear
and marketable title, you have to get the Khatha transferred in your name
immediately upon purchase.
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