Mutation Application (Intkal / Dakhil Kharij) After a Registered Sale

Stamp duty

No ad valorem stamp duty on this report — it's a report of acquisition, not a conveyance; that duty was already paid when the sale deed itself was stamped and registered (5% + 1% cess, plus registration/PIDB/facilitation charges, on the Punjab table). What THIS report costs is the mutation fee: Rs 600 ('wherever required'), recovered from YOU, the buyer, at attestation (not at filing) under s.38(2)/para 7.33 — a separate fee applies per partition holding or shamilat. Miss the 3-month reporting window and the Collector can fine up to 5x that fee. No court fee is prescribed, though a counter may ask a small local one — get the schedule entry in writing if so. If an affidavit is wanted, its stamp-paper denomination isn't officially sourced — ask the counter. None of this applies in Chandigarh: sector property has no jamabandi to mutate at all, and Chandigarh's own revenue villages run a different administration's fees entirely.

Registration

Not registrable — a mutation report isn't an instrument of transfer, outside section 17, Registration Act, 1908. What happens is a case, not a document: the Patwari's register entry, Field Kanungo validation, and an attestation order with an intkal number. The underlying SALE DEED must already be registered — that's what starts the process (the Sub-Registrar's Parcha Yadasht feeds the Kanungo chain). A mutation cannot be built on anything less than a registered deed, and cannot be used to fix a jamabandi entry (para 7.30) — that's a fard badar instead. A mutation finalised by 15 June goes into that year's jamabandi (para 7.56); otherwise it's still valid from its order date, just not yet in print.

Notarisation

The report/application itself needs no notarisation. An affidavit MAY be wanted — many Punjab counters for a straightforward deed-based mutation skip it, since the registered deed and the Patwari/Kanungo reports already supply the proof. Where the record stands in a dead person's name and succession must be entered first, an affidavit plus the pedigree table and death certificate is usually required. Where wanted, swear it before a Notary Public or Oath Commissioner, and check the register entry number is written on it. Two purchasers need two separate affidavits, each on its own paper — they can't share one. Filing online substitutes OTP identification for part of this.

Witnesses

No attesting witnesses required — not a deed. The safeguard is the mutation procedure itself: the Patwari's register entry and rapat, Field Kanungo validation, and notice to the vendor and everyone else interested in the khewat (with customary village announcement) before the officer attests under section 34. Identification (shanakht) by the lambardar or a panch is customary, not statutory. Both purchasers sign where the deed names two; an attorney signs with the power of attorney produced in original before the Patwari and the officer. Don't let a family member sign for an absent buyer without one — a mutation attested on an unauthorised signature can be set aside.