khata

In Karnataka, a khata is the account of a property in the assessment register of the local body (municipal corporation, city municipal council or gram panchayat). It records the property, its size and the person assessed to property tax, and is needed for building plan sanction, trade licences, utility connections and bank loans. In Bengaluru, properties fully compliant with planning law are entered in the A-register (A-khata) and irregular ones in a separate register (B-khata).

A khata is a fiscal record, not a document of title. A khata or mutation entry is made on the basis of a sale deed, will or succession and does not by itself create or extinguish ownership, which must be proved by title deeds.

Example

The purchaser applied for transfer of khata after registering the sale deed, but his title rests on the deed, not on the khata.

In Indian law

• Suraj Bhan v. Financial Commissioner, 2007 INSC 424: revenue and mutation entries do not confer title

See also

mutation · record of rights · title · patta

Read more in the study notes

• Conveyancing principles and the sale deed (Drafting, Pleading and Conveyance)
• Gift deed and promissory note (Drafting, Pleading and Conveyance)
• Power of attorney and will (Drafting, Pleading and Conveyance)
• Record of rights, mutation and patta book, and realisation of land revenue (Land Law)
• The Karnataka SC and ST (Prohibition of Transfer of Certain Lands) Act, 1978 (Land Law)