What is the reason behind the opinion that khata of municipality is record of rights?
Khata means a Register written in Form 19 imposing property tax (now being written in Form III ). It is insisted in the circular of the Department of Land Revenue that while selling the property, a copy of Form 19 (now Form III ) must be furnished to the Sub Registrar for the assessment of the value of the property. Since the property tax is the first charge on the property, the lending banks used to ask for a copy of khata. For this reason people thought that khata itself is the Record of Rights. After the payment of self assessed property tax, the same shall be entered in property tax register and property tax register should be maintained as per Rule 106.
