Municipal Property e-Mutation in West Bengal: Holding Tax Transfer Guide with Affidavit Format

After registering the deed at the sub-registrar’s office, most people think the ownership work is done. But the name must be entered in government records through mutation (namjari) — and in West Bengal that happens in two separate steps: the Land Department’s BL&LRO mutation (Banglarbhumi), and after that the municipality’s municipal mutation. Many forget the second — as a result the holding tax bill keeps coming in the builder’s or previous owner’s name, year after year. When selling the property or taking a LAP (Loan Against Property), if the bank spots a mismatch between record and deed, the application can be rejected. This guide shows the full e-mutation process for municipal areas, the document checklist and the affidavit format.

In short: in municipal areas, the holding tax transfer (mutation) is now online in almost every municipality — on the e-District portal or the municipality’s own portal. Before applying, complete the BLRO mutation (Banglarbhumi) and take the updated porcha, and check that the previous owner’s tax dues are cleared.

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1. BLRO mutation vs municipal mutation — understand the difference first

Confusing the two processes causes the most legal complications:

Item	BL&LRO mutation (Banglarbhumi)	Municipal mutation (municipality)
Main purpose	Updating the land revenue record (porcha/khatian)	Updating the holding tax record and Assessee ID
Portal	banglarbhumi.gov.in	edistrict.wb.gov.in or the municipality’s own portal
When to do it?	Immediately after deed registration	After receiving the porcha in your name from BLRO
Result	A new khatian (LR Khatian) in your name	The property tax bill starts coming in your name

The order matters: the municipality transfers the holding only after seeing your updated porcha (or a copy of the mutation order). So finish the Banglarbhumi namjari first, then the municipality’s. (For flats in Kolkata, KMC’s own mutation process applies — read the details in the main holding tax and mutation guide.)

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2. Document checklist

Before applying online, scan these and keep them ready as PDFs (portals usually have a file-size limit around 200 KB):

• Registered deed (Deed of Conveyance) — sale/gift/partition, fully scanned
• Updated LR Porcha — the new porcha in your name from the BL&LRO office, or a copy of the mutation order
• Previous owner’s tax receipt — the latest holding/property tax receipt (proof of zero dues)
• Affidavit — a notary-signed declaration on ₹10/20 non-judicial stamp paper (format below)
• Identity proof — Aadhaar card, PAN card, passport-size photo
• Legal heir certificate — if the property came by inheritance or will

For a flat, papers showing how the main holding was opened with the builder and other housing-complex documents may also be needed — ask the municipality’s mutation branch in advance.

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3. e-Mutation application on the e-District portal: step by step

Step 1 — Login: open edistrict.wb.gov.in, do Citizen Registration (or login if you already have a Citizen ID). Keep the mobile number linked to Aadhaar handy for OTP verification.

Step 2 — Service selection: on the dashboard, go to the Urban Development & Municipal Affairs department and choose “Mutation of Property within Municipal Area” (or a similarly named service). If your municipality runs its own portal, a similar option will be there.

Step 3 — Form filling: enter the property’s address, ward number, mouza, khatian and dag numbers correctly. Then the previous owner’s (Transferor) and your (Transferee) details.

Step 4 — Document upload: upload the scanned copies from the checklist above one by one.

Step 5 — Fee payment: on submission, the processing-fee payment gateway will open. The fee differs by municipality — it is set according to the property’s valuation/size; the portal will show the exact amount for your case. Pay online and keep the receipt.

Step 6 — Verification and hearing: a municipal officer will verify the documents; if needed, a hearing date will be given online/at the office — if everything is in order, straight approval.

Step 7 — New Assessee ID: once the mutation is approved, a holding number and Assessee ID will be created in your name — after which you can pay tax in your own name on wburbanservices.org or holdingtax.co.in.

Do save the application receipt/number — status checks, hearing notices, everything uses this number.

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4. Mutation affidavit format (download)

Almost every municipality demands a notary-signed declaration along with the mutation. Download the format below as a Word file, fill in your details and sign before a notary:

📄 Download the Mutation Affidavit Format (Word)

How to use it:

1. Fill in your own details (name, father’s/spouse’s name, address, property description, deed number, mouza-khatian-dag, ward and municipality name) in each bracketed space.
2. In the Schedule of Property section, write the land/flat’s measurements and the four boundaries (North/South/East/West) as per the deed.
3. Print it on ₹10/20 non-judicial stamp paper and sign before a notary public (rules may differ slightly by municipality — ask first).
4. The affidavit must be submitted in legal English; the file has a short Bengali note beside each clause so you understand what you are signing.

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5. Problems caused by postponing the mutation

• The tax bill keeps coming in the old owner’s name — as arrears pile up, liability grows on your own property.
• Bank loans get stuck — for LAP/home loans, banks match the deed, porcha and holding record; on mismatch, the file goes back.
• Trouble in the next sale — the buyer will want a no-dues certificate, which is hard to get on an old-name record.
• Inheritance cases get complicated — if the original owner dies, a long inheritance-mutation route must be walked instead of a simple transfer.

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6. Frequently Asked Questions (FAQ)

1. Within how long of deed registration must mutation be done?

There is no fixed deadline, but the sooner the better — registration → BLRO mutation → porcha → municipal mutation, clear this chain step by step. Leave it for years and all the problems above start piling up.

2. My property isn’t showing on the municipality’s portal — what do I do?

First verify which portal your municipality is on — wburbanservices.org, holdingtax.co.in or its own site. The previous owner’s old tax receipt has the holding number and Assessee ID; if not found, ask the municipality’s tax branch to trace the holding record.

3. Several heirs at once — will mutation be in everyone’s name?

Yes, in an inheritance case all heirs are recorded as joint owners. A Legal Heir Certificate, death certificate and everyone’s ID proof will be needed; later, if desired, a partition deed can be made and a partition-mutation done.

4. How much is the fee?

It differs by municipality and depends on the property’s valuation/size. Instead of believing an agent’s ‘universal chart’, the government figure shown on the portal while filling the form is final.

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7. Beware of fraud

🛡️ Do not pay agents large sums on offers to ‘get the mutation done, get the records changed’. Mutation is a transparent process — fees are paid on the government gateway, never into a personal account. Use only official portals (edistrict.wb.gov.in, banglarbhumi.gov.in, the municipality’s .gov.in site). If defrauded, complain on the 1930 helpline or cybercrime.gov.in.

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Related guides: the main guide to tax payment and mutation across three area types — Holding Tax Online Payment; for building approval after buying property, the e-Grihanaksha Building Plan Sanction; for land-record-linked loans, the LAP and Banglarbhumi guide.