Mutation entries in revenue records are for fiscal purposes only; they neither create nor extinguish title to property, nor do they have presumptive value on title, which can only be adjudicated by a competent civil court.

JUDGMENT

Heard Mr. A. Islam, learned counsel for the petitioners; Ms. N. Bordoloi, learned Standing Counsel, Revenue Department for the respondent no. 1; and Mr. N. Goswami, learned Junior Government Advocate, Assam for the respondent nos. 2 & 3.

2. The petitioners are the President and the Secretary of one Gauripur Town Kaborsthan Committee [Graveyard]. The petitioners have projected that Gauripur Town Kaborsthan [Graveyard] was established in 1960s over a plot of land measuring 2 Bighas, 3 Kathas & 1 Lessa, covered by Dag no. 234 [old] / 1381[new] under Khatian no. 387 with a portion of Khas land measuring 1 Bigha, 4 Kathas & 19 Lessas, covered by Dag no. 1382, in Ward no. 4 of Gauripur Town. It is mentioned that with the passage of time, the Graveyard [Kaborsthan] became overcrowded and was unable to accommodate burial of corpses. Then, the Committee started using the adjacent plot of land measuring 11 Bighas, 2 Kathas & 3 Lessas, covered by old Dag no. 236 under Khatian no. 387 [‘the subject-land’, for short] also as burial ground finding it vacant. The then Circle Officer, Gauripur Revenue Circle vide an Order dated 30.11.2020 passed in Mutation Case no. DSU/GPR/2020-21/1537/FNUT mutated the subject-plot for Graveyard [Kaborsthan].

3. On 06.02.2026, the respondent nos. 4 & 5, claiming to be the power of attorney holders of the owners of the subject-land, filed an application before the Circle Officer, Gauripur Revenue Circle, Gauripur [the respondent no. 3] seeking cancellation of the Mutation Order dated 30.11.2020. The respondent no. 3, despite submission of the said application after a long gap from 30.11.2020, entertained the application and issued notice to the petitioners on 06.03.2026 for their appearance and submission of written statements.

4. The respondent nos. 4 & 5 have also, in the meantime, instituted a title suit, Title Suit no. 35/2026 along with an application under Order 39, Rule 1 & 2, Civil Procedure Code [CPC] which has been registered as Misc.[J] Case no. 74/2026. It is stated that the hearing of Misc.[J] Case no. 74/2026 is scheduled on 31.07.2026.

5. Subsequent to institution of Title Suit no. 35/2026 and doubting the intention of the respondent no. 3 and the respondent nos. 4 & 5, the petitioners have instituted a title suit, Title Suit no. 71/2026 claiming title of the subject-plot on the basis of adverse possession and waqf by user. An application under Order 39, Rule 1 & 2, CPC was also filed along with the title suit and the said application has been registered as Misc.[J] no. 126/2026. The hearing of Misc.[J] no. 126/2026 is scheduled on 22.07.2026.

6. It is the grievance of the petitioners that without waiting for the outcome in the title suit, the respondent no. 3 has proceeded to pass an Order on 14.05.2026 in the application filed by the respondent nos. 4 & 5, which has been registered as Case no. GMC/Misc/2026/16. By the Order dated 14.05.2026, the respondent no. 3 has cancelled the Kaborsthan’s name by setting aside the earlier Mutation Order dated 30.11.2020. The petitioners have contended that by virtue of the impugned Order, the respondent no. 3 has acted as an appellate authority and also, adjudicated on the title of the subject-land without jurisdiction. It is contended that Gauripur Town Kaborsthan Committee has acquired bona fide title on the subject-land by virtue of adverse possession and waqf by user. As such, the action of the respondent no. 3 in deciding the title of the subject-land is illegal, arbitrary and without jurisdiction, more so, when the matter pertaining to title of the subject-plot is pending adjudication before the competent civil court.

7. The contention advanced on behalf of the petitioners is that the respondent no. 3, by the impugned Order dated 14.05.2026, has adjudicated on the title of the subject-land, without jurisdiction, is found to be misplaced. Mutation of a land in the revenue records does not create or extinguish the title over land. A Mutation