Ease of Doing Business / Citizen Centric Services

Mutation Fees

Citizen

Sl No. Name of the Subject Matter Rate of Mutation Fees Condition

01

Transfer of property by sale/gift or otherwise

Rs.25/-

If the value of the property/consideration money in the instrument of transfer is less than Rs.10000/-

02

- Do -

Rs.50/-

If the value of the property/consideration money in the instrument of transfer exceeds Rs.10000/- but does not exceed Rs.25000/- .

03

- Do -

Rs.100/-

If the value of the property/consideration money in the instrument of transfer exceeds Rs.25000/- but does not exceed Rs.50000/- .

04

- Do -

Rs.200/-

If the value exceeds Rs.50000/-

05

Inheritance

Rs.10/-

Rs.20/-

Rs.50/-

Rs.100/-

If the annual value of holding exceeds Rs.200/- but does not exceed Rs.500/-.

Where annual value exceeds Rs.500/- but does not exceed Rs.1000/-.

Where annual value exceeds Rs.1000/- but does not exceed Rs.5000/-.

Where annual value exceeds Rs.5000/-

[Note-Realisation of mutation fees as per W. B. Municipal (Finance and Accounting) Rules, 1999]

Table-1

1. In case of transfer of land or building by inheritance or testamentary succession, the fee may be charged by the Municipality / Notified Area Authority at the following rate: -

Nature of land or building Annual Value (AV) of the land or building Category of the Municipal Corporation / Municipality / NAA Rate of service charges Category of the Municipality / NAA Rate of service charges
Residential Upto Rs.5000.00 A/B/C 15% of AV D/E 10% of AV
Residential More than Rs.5000.00 A/B/C 20% of AV D/E 15% of AV

In case of transfer of land or building by inheritance or testamentary succession, the fee may be charged by the Municipal Corporation at the following rate: -

Nature of land or building Annual Value (AV) of the land or building Rate of service charges
Residential Upto Rs.5000.00 15% of AV
Residential More than Rs.5000.00 20% of AV

Table-2

2. In case of transfer of land or building by gift within the family members, the service charges may be levied by the Municipality/ Notified Area Authority at the following rate: -

Nature of land or building Category of the Municipality/NAA Rate of service charges Category of the Municipality Rate of service charges
Residential A/B/C 0.25 % of the Market Value of the land or building as determined by the Registration Department as per registered instrument D/E 0.20 % of the Market Value of the land or building as determined by the Registration Department as per registered instrument

In case of transfer of land or building by gift within the family members, the service charges may be levied by the Municipal Corporation at the following rate: -

Nature of land or building Rate of service charges
Residential 0.25 % of the Market Value of the land or building as determined by the Registration Department as per the registered instrument

Table-3

3. For all other transfer of lands or buildings by sale or otherwise like lease, gift outside the family etc. in the Municipal area, the service charges may be levied by the Municipality/ Notified Area Authority at the following rates: -

Nature of land or building Category of the Municipality/NAA Rate of service charges Category of the Municipality Rate of service charges
Residential A/B/C 0.50 % of the Market Value of the land or building as determined by the Registration Department as per registered instrument D/E 0.40 % of the Market Value of the land or building as determined by the Registration Department as per registered instrument

For all other transfer of lands or buildings by sale or otherwise like lease, gift outside the family etc. in the Municipal area, the service charges may be levied by the Municipal Corporation at the following rates: -

Nature of land or building Rate of service charges
Residential 0.50 % of the Market Value of the land or building as determined by the Registration Department as per the registered instrument

4. In case of Partition Deed, amalgamation of holdings through mutation and mutation of a holding by dint of the Development Agreement with the landowner in the Municipal area, the service charges may be levied by the Municipality/ Notified Area Authority at the following rates:

Table-4

Sl. No. Description Rate of service charges
1. Partition Deed The service charge of mutation of holdings by the Municipalities / Notified Area Authorities shall be 0.1% of the proportionate share of the market value of the whole property as determined by the Registration Department in the registered instrument.
2. Amalgamation of holdings through mutation The The service charges shall be Rs.2000.00(Rupees Two thousand) per cottah for Municipalities of A, B & C categories and Rs.1000.00(Rupees One thousand) per cottah for Municipalities / NAAs of category D & E.
3. Mutation of a holding by dint of the Development Agreement with the landowner The service charges shall be Rs.20.00(Rupees Twenty) per sq.ft. of built-up area for residential buildings for the Municipalities of category A, B & C and the service charges shall be Rs.10.00(Rupees Ten) per sq.ft. of built up area for residential buildings for the Municipalities / Notified Area Authorities of category D & E.

In case of Partition Deed, amalgamation of holdings through mutation and mutation of a holding by dint of the Development Agreement with the landowner in the Municipal area, the service charges may be levied by the Municipal Corporation at the following rates:

Sl. No. Description Rate of service charges
1. Partition Deed The service charge of mutation of holding by the Municipal Corporation shall be 0.1% of the proportionate share of the market value of the whole property as determined by the Registration Department in the registered instrument.
2. Amalgamation of holdings through mutation The service charges shall be Rs.2000.00 (Rupees Two thousand) per cottah for Municipal Corporations.
3. Mutation of a holding by dint of the Development Agreement with the landowner The service charges shall be Rs.20.00 (Rupees Twenty) per sq.ft. of built-up area for residential building for the Municipal Corporations.

Business

Sl No. Name of the Subject Matter Rate of Mutation Fees Condition

01

Transfer of property by sale/gift or otherwise

Rs.25/-

If the value of the property/consideration money in the instrument of transfer is less than Rs.10000/-

02

- Do -

Rs.50/-

If the value of the property/consideration money in the instrument of transfer exceeds Rs.10000/- but does not exceed Rs.25000/- .

03

- Do -

Rs.100/-

If the value of the property/consideration money in the instrument of transfer exceeds Rs.25000/- but does not exceed Rs.50000/- .

04

- Do -

Rs.200/-

If the value exceeds Rs.50000/-

05

Inheritance

Rs.10/-

Rs.20/-

Rs.50/-

Rs.100/-

If the annual value of holding exceeds Rs.200/- but does not exceed Rs.500/-.

Where annual value exceeds Rs.500/- but does not exceed Rs.1000/-.

Where annual value exceeds Rs.1000/- but does not exceed Rs.5000/-.

Where annual value exceeds Rs.5000/-

[Note-Realisation of mutation fees as per W. B. Municipal (Finance and Accounting) Rules, 1999]

Table-1

1. In case of transfer of land or building by inheritance or testamentary succession, the fee may be charged by the Municipality / Notified Area Authority at the following rate: -

Nature of land or building Annual Value (AV) of the land or building Category of the Municipal Corporation / Municipality / NAA Rate of service charges Category of the Municipality / NAA Rate of service charges
Non-residential Upto Rs.5000.00 A/B/C 30% of AV D/E 20% of AV
Non-residential More than Rs.5000.00 A/B/C 40% of AV D/E 30% of AV

In case of transfer of land or building by inheritance or testamentary succession, the fee may be charged by the Municipal Corporation at the following rate: -

Nature of land or building Annual Value (AV) of the land or building Rate of service charges
Non-Residential Upto Rs.5000.00 30% of AV
Non-Residential More than Rs.5000.00 40% of AV

Table-2

2. In case of transfer of land or building by gift within the family members, the service charges may be levied by the Municipality/ Notified Area Authority at the following rate: -

Nature of land or building Category of the Municipality/NAA Rate of service charges Category of the Municipality Rate of service charges
Non-residential A/B/C 0.50 % of the Market Value of the land or building as determined by the Registration Department as per registered instrument D/E 0.40 % of the Market Value of the land or building as determined by the Registration Department as per registered instrument

In case of transfer of land or building by gift within the family members, the service charges may be levied by the Municipal Corporation at the following rate: -

Nature of land or building Rate of service charges
Non-Residential 0.50 % of the Market Value of the land or building as determined by the Registration Department as per the registered instrument

Table-3

3. For all other transfer of lands or buildings by sale or otherwise like lease, gift outside the family etc. in the Municipal area, the service charges may be levied by the Municipality/ Notified Area Authority at the following rates: -

Nature of land or building Category of the Municipality/NAA Rate of service charges Category of the Municipality Rate of service charges
Non-residential A/B/C 1.00 % of the Market Value of the land or building as determined by the Registration Department as per registered instrument registered instrument D/E 0.80 % of the Market Value of the land or building as determined by the Registration Department as per registered instrument

For all other transfer of lands or buildings by sale or otherwise like lease, gift outside the family etc. in the Municipal area, the service charges may be levied by the Municipal Corporation at the following rates: -

Nature of land or building Rate of service charges
Non-Residential 1.00 % of the Market Value of the land or building as determined by the Registration Department as per the registered instrument

4. In case of Partition Deed, amalgamation of holdings through mutation and mutation of a holding by dint of the Development Agreement with the landowner in the Municipal area, the service charges may be levied by the Municipality/ Notified Area Authority at the following rates:

Table-4

Sl. No. Description Rate of service charges
1. Partition Deed The service charge of mutation of holdings by the Municipalities / Notified Area Authorities shall be 0.1% of the proportionate share of the market value of the whole property as determined by the Registration Department in the registered instrument.
2. Amalgamation of holdings through mutation The The service charges shall be Rs.2000.00(Rupees Two thousand) per cottah for Municipalities of A, B & C categories and Rs.1000.00(Rupees One thousand) per cottah for Municipalities / NAAs of category D & E.
3. Mutation of a holding by dint of the Development Agreement with the landowner The service charges shall be Rs.30.00(Rupees Thirty) per sq.ft. of built-up area for non-residential buildings for the Municipalities of category A, B & C and the service charges shall be Rs.15.00(Rupees Fifteen) per sq.ft. of built-up area for non-residential buildings for the Municipalities / Notified Area Authorities of category D & E.

In case of Partition Deed, amalgamation of holdings through mutation and mutation of a holding by dint of the Development Agreement with the landowner in the Municipal area, the service charges may be levied by the Municipal Corporation at the following rates:

Sl. No. Description Rate of service charges
1. Partition Deed The service charge of mutation of holding by the Municipal Corporation shall be 0.1% of the proportionate share of the market value of the whole property as determined by the Registration Department in the registered instrument.
2. Amalgamation of holdings through mutation The service charges shall be Rs.2000.00 (Rupees Two thousand) per cottah for Municipal Corporations.
3. Mutation of a holding by dint of the Development Agreement with the landowner The service charges shall be Rs.30.00 (Rupees Thirty ) per sq.ft. of built-up area for non-residential building for the Municipal Corporations.