There is confusion over khata. What is khata?
Khata means Register in Form-MAR19 in which tax isimposed. It is only an account of who is primarily liable to pay property tax, the amount of property tax, arrears of property tax, the details of site and building. A khata does not confer title or ownership . After introduction of Capital value based SAS, Form MAR19 is abolished and Account of property tax is being maintained in Form III.