AJOY NATH RAY - (1.) This is a writ petition challenging the imposition of mutation fees upon the writ petitioner by the Calcutta Corporation.
(2.) Before the introduction of the impugned Regulations of 1989, the Municipal Authorities charged nominal mutation fees. These fees have been provided for since 1980, (which is the year of the currently operative Municipal Act in Calcutta) in Section 183 of the Act.
(3.) Mutation, simply put, is the process of change of the name of the owner in the books of the Municipal Authorities. Under the aforesaid Section notice of transfer of ownership is to be given, and if notice is not given, the erstwhile owner will be liable for rates as owner notwithstanding transfer of ownership.;