Record of Title (Mutation) in New Town
If you own property in the New Town area and need to update the ownership records, i.e. mutation, you can apply for a Record of Title, also known as a mutation, through the New Kolkata Development Authority (NKDA). Whether you are an owner, lessee, or have inherited property, here’s a simplified guide to help you understand the process and requirements.
Types of Mutation and Required Documents
1. General Mutation
For standard cases:
- Copy of the allotment letter from WBHIDCO/WBHB or other sources.
- Copy of the possession letter.
- Copy of the sale deed or lease deed.
2. Mutation for Co-Operative Land
For properties within a co-operative:
- Copy of the allotment letter.
- Copy of the possession letter or certificate.
- Copy of the sale deed or lease deed.
- Certificate from the Co-Operative Registration Office.
- List of original members as per BYE-Laws.
- Approval letter for membership changes from Jt. R.C.S. if changes occurred after 2011.
- Documents submitted to co-operative societies for new members.
- Resolution for new membership induction.
- Resolution showing the current executive committee’s members and their roles.
3. Mutation of Flats on Co-Operative Land
For flats built on co-operative land:
- Allotment letter from the co-operative.
- Possession letter from the co-operative.
- Construction cost certified by an auditor.
- Occupancy certificate from NKDA.
- Deed of Assignment.
4. Devolution Cases
For properties transferred after the owner’s death:
- Allotment letter of the deceased.
- Possession letter of the deceased.
- Sale deed.
- Legal heirship certificate from a 1st class Judicial Magistrate.
- Heirship and residential certificate from a Local Councilor or MLA.
- Death certificate.
- Notarized declaration.
5. Land of JVCS (Joint Venture Co-Operative Societies)
For JVCS land:
- Allotment letter from WBHIDCO/WBHB.
- Developer’s agreement.
- Permissive possession certificate.
- Previous mutation certificates of the plot, flat, shop, or unit.
- Certificate of earlier mutated properties.
- Sale deed of the second purchaser.
Fees and Charges for Mutation
First Transfer from HIDCO/WBHB:
- 0.5% of the deed value.
Subsequent Transfers:
- Mutated Properties: 0.5% of market value for each transfer.
- Non-Mutated Properties: 0.5% of deed value for the first transfer + 0.5% of market value for each subsequent transfer.
Devolution Cases:
- Mutated Property:
- First transfer: 0.25% of deed value.
- Subsequent transfers: 0.25% of market value.
- Un-Mutated Property:
- First transfer: 0.5% of deed value for the first transfer + 0.25% of deed value.
- Subsequent transfers: 0.5% of deed value for the first transfer + 0.5% of market value + 0.25% of market value.
Important Points
- For the first transfer from HIDCO/WBHB, the deed value is used to calculate the mutation fee.
- For all subsequent transfers, the market value is used for the calculation.
- Devolution means the transfer of property to a legal heir after the owner’s death.
CSC Fees
- Not applicable.
Applying for Property Tax Assessment
The procedure for applying for a property tax assessment under NKDA will be discussed here.