Mutation of property in revenue records neither creates nor eradicate the title to a property 

A bench of Justices headed by M R Shah and Aniruddha Bose said an entry in revenue records does not confer the title on a person whose name appears in record-of-rights. Mutation entry and is only for "fiscal purpose" i.e., payment of land revenue, and no ownership is granted based on such entries. It is further observed that the title of the property is concerned, it can only be decided by a competent civil court.”  

The bench also emphasised that “As per the settled proposition of law, mutation entry does not confer any right, title or interest in favour of the person and the mutation entry in the revenue record is only for the fiscal purpose". As per the settled proposition of law, if there is any dispute concerning the title and more particularly when the mutation entry is sought to be made based on the will, the party who is claiming title/right based on the will have to approach the appropriate civil court/court and get his rights crystalised and only thereafter based on the decision before the civil court necessary mutation entry can be made.