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    <title>2021 (9) TMI 1506 - Supreme Court</title>
    <link>https://www.taxtmi.com/caselaws?id=309052</link>
    <description>Mutation entries in revenue records do not create, extinguish or confer title and serve only fiscal purposes. Where a mutation claim is based on a disputed will, the claimant must first establish rights and title before the competent civil court. A mutation application filed before the death of the alleged executant cannot be acted on for revenue mutation purposes, because the claimed right under the will is not yet capable of enforcement. The direction to mutate the claimant&#039;s name on that basis was therefore unsustainable, and the claimant was relegated to the civil court to crystallize title and rights.</description>
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    <pubDate>Mon, 06 Sep 2021 00:00:00 +0530</pubDate>
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      <title>2021 (9) TMI 1506 - Supreme Court</title>
      <link>https://www.taxtmi.com/caselaws?id=309052</link>
      <description>Mutation entries in revenue records do not create, extinguish or confer title and serve only fiscal purposes. Where a mutation claim is based on a disputed will, the claimant must first establish rights and title before the competent civil court. A mutation application filed before the death of the alleged executant cannot be acted on for revenue mutation purposes, because the claimed right under the will is not yet capable of enforcement. The direction to mutate the claimant&#039;s name on that basis was therefore unsustainable, and the claimant was relegated to the civil court to crystallize title and rights.</description>
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      <pubDate>Mon, 06 Sep 2021 00:00:00 +0530</pubDate>
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