When a property changes hands—whether through sale, inheritance, or amalgamation—updating the ownership details in municipal records is essential. This process is known as Mutation, and it ensures the rightful owner’s name is reflected in the records of the Kolkata Municipal Corporation (KMC). Without mutation, the new owner cannot pay property tax in their own name or legally claim certain rights over the property.
This blog outlines the step-by-step process of Mutation, the required documents, and where to obtain them under the KMC jurisdiction.
Step 1: Obtain Form A-42 (Mutation Form)
To initiate the mutation process, you must procure the prescribed application form known as Form A-42. This form is available from the following locations:
Central Record Section, CMO Building
Gariahat (Tolly Tax) Office
Behala (SSU) Office
You can also download the form from the official KMC website
Step 2: Attach the ‘No Outstanding Certificate’ (NOC)
A No Outstanding Certificate from the Assessment Collection Department must be submitted along with the A-42 form. This certificate ensures that there are no pending tax dues on the property.
KMC has set up dedicated computerized counters at the following Assessment Collection Units to issue the NOC:
CMO Building
Tolly Tax Office
SSU Office
Jadavpur Unit (JU)
Garden Reach Unit (GRU)
These counters will provide you with either the NOC or a Letter of Intimation (LoI) regarding any tax demands within a specified time.
Step 3: Submit the Required Supporting Documents
Besides the NOC and filled-in A-42 form, you must attach the documents mentioned in the form. These may vary based on the nature of mutation but typically include:
Xerox of Deed (sale/gift/inheritance, etc.)
Property tax receipts
Identity proof (Aadhaar/PAN, etc.)
Site plan (in some cases)
Special Scenarios in Mutation Applications
1. Mutation Based on Succession
In case of mutation due to succession, the following are required:
Death Certificate of the recorded owner (R/O)
Affidavit of Legal Heirship (in case of intestate succession)
Probated Will (in case of testamentary succession)
2. Mutation with Tax Apportionment
If multiple individuals are seeking mutation with apportionment of tax, then:
A site plan must be submitted,
It should be duly signed by a Licensed Building Surveyor (LBS) and the applicants,
The plan must show the entire premises and individual areas of occupation.
3. Mutation for Amalgamation or Separation
For amalgamating multiple properties or separating one into multiple units, you must attach:
A detailed site map
Signed and certified by an LBS (Licensed Building Surveyor)
Final Submission
After compiling the A-42 form, NOC, and all supporting documents, submit the completed application to the respective Mutation Department counter of KMC. Upon successful verification, mutation will be recorded, and a mutation certificate will be issued in your name.
Why is Mutation Important?
To update ownership in KMC records
For legal proof of ownership
To pay property taxes under the new owner’s name
Essential for resale, development, or dispute resolution
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