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    <title>2004 (9) TMI 711 - GUJARAT HIGH COURT</title>
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    <description>Revenue mutation entries are fiscal records and do not by themselves create or extinguish title, so a revenue authority cannot finally decide whether a transfer breaches tenancy or fragmentation laws. Its role is confined to recording the mutation under the land revenue law, while any apparent breach of another enactment must be referred to the competent authority under that statute. Where a registered sale deed prima facie raises such a conflict, the entry may be recorded with an express note that it remains subject to the other authority&#039;s decision. The mutation order was modified accordingly, and the Mamlatdar was directed to reconsider the matter after hearing the parties.</description>
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    <pubDate>Tue, 28 Sep 2004 00:00:00 +0530</pubDate>
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      <title>2004 (9) TMI 711 - GUJARAT HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=309062</link>
      <description>Revenue mutation entries are fiscal records and do not by themselves create or extinguish title, so a revenue authority cannot finally decide whether a transfer breaches tenancy or fragmentation laws. Its role is confined to recording the mutation under the land revenue law, while any apparent breach of another enactment must be referred to the competent authority under that statute. Where a registered sale deed prima facie raises such a conflict, the entry may be recorded with an express note that it remains subject to the other authority&#039;s decision. The mutation order was modified accordingly, and the Mamlatdar was directed to reconsider the matter after hearing the parties.</description>
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