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Will-Based Mutation Cannot Be Rejected Merely on Objection by Third Party

Case Law Details

TaxGuru Citation
2025 taxguru.in 13204
Case Name
Tarachandra Vs Bhawarlal & Anr. (Supreme Court of India)
Date of Judgement/Order
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Tarachandra Vs Bhawarlal & Anr. (Supreme Court of India)

Mutation Can Be Based on Will; Revenue Authorities’ Orders Restored, High Court’s Interference Set Aside-SC

The Supreme Court, in Tarachandra vs. Bhawarlal & Anr. (Civil Appeal No. 15077 of 2025 arising out of SLP (C) No. 22439/2024, judgment dated 19-Dec-2025), held that mutation in revenue records can be granted on the basis of a will, and the High Court erred in setting aside mutation orders merely by relying on earlier precedent. The Court observed that Sections 109 & 110 of the M.P. Land Revenue Code, 1959, read with the 2018 Mutation Rules, do not prohibit acquisition of rights through a will, and mutation applications based on a will cannot be rejected at the threshold.

The Supreme Court reiterated that mutation proceedings are summary and fiscal in nature, do not confer title, and disputes regarding validity of a will or title must be adjudicated by a competent civil court. Where no legal heir disputes the will, and the objection is raised by a third party claiming rights under an unregistered agreement for sale, the revenue authorities were justified in allowing mutation subject to the outcome of civil proceedings. Consequently, the High Court’s order under Article 227 was set aside, and the orders of the Tehsildar, SDO & Commissioner restoring mutation in favour of the legatee were upheld, subject to final adjudication by a civil court

FULL TEXT OF THE SUPREME COURT JUDGMENT/ORDER

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Author Info

CA Vijayakumar Shetty
Qualification: CA in Practice
Company: Shetty & Co, Chartered Accountants, Mangalore
Location: Mangalore, Karnataka
Articles Published: 6,232

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