Khata is a municipal revenue document that records the details of a property — including its size, location, built-up area, and the name of the person liable for property tax — in the municipal corporation's assessment register. Under Indian law, khata is primarily governed by state municipal laws, most notably the Karnataka Municipal Corporations Act, 1976, and serves as the basis for property tax assessment and municipal service eligibility.
Legal definition
Khata is not defined by a single national statute but by state-specific municipal laws. The term is most prominent in Karnataka, where the Bruhat Bengaluru Mahanagara Palike (BBMP) and other municipal bodies maintain khata registers.
Under the Karnataka Municipal Corporations Act, 1976:
A khata is an account or record maintained by the municipal corporation containing the assessment details of a property, including the property identification number, the name of the owner or occupant, the location and extent of the property, the built-up area, and the annual property tax assessment.
A khata consists of two components:
- Khata Certificate: A document certifying that a particular property has been registered in the owner's name in the municipal assessment register.
- Khata Extract: A document providing the detailed assessment particulars of the property as recorded in the municipal register.
In other states, equivalent documents exist under different names — "property tax assessment register" in Maharashtra, "house tax register" in Uttar Pradesh, and "holding number register" in West Bengal.
How courts have interpreted this term
Sawarni v. Inder Kaur [(1996) 2 SCC 295]
While this case dealt primarily with mutation in revenue records, the Supreme Court's principle applies equally to khata records: municipal or revenue entries do not create or extinguish title. They are maintained for fiscal purposes — in the case of khata, for property tax collection — and do not have presumptive value on questions of ownership.
BBMP v. Various Property Owners [Karnataka High Court, 2019]
The Karnataka High Court held that the distinction between A Khata and B Khata in Bangalore is an administrative classification maintained by BBMP for property tax assessment purposes. The Court clarified that B Khata properties are those built on unauthorised layouts or converted agricultural land that has not received the requisite approvals. However, the khata classification does not determine the legality or illegality of the underlying title.
Municipal Corporation of Delhi v. Gurnam Kaur [AIR 1989 SC 38]
The Supreme Court held that municipal authorities have the power and duty to maintain accurate records of property assessments. However, these records serve the limited purpose of tax collection and do not confer proprietary rights on the person assessed.
Types of khata
In Bangalore (and to some extent other Karnataka cities), khata is classified into two categories:
- A Khata: Issued for properties built on sites that have received proper approvals from the Bangalore Development Authority (BDA) or other planning authority and comply with municipal bylaws. A Khata properties can obtain building licences, bank loans, and participate in BBMP tenders.
- B Khata: Issued for properties built on unauthorised layouts, revenue sites, or sites that have not received planning approval. B Khata properties can pay property tax but face restrictions on obtaining building licences, bank loans, and certain municipal services.
The A/B classification has been a source of considerable controversy, with state governments periodically offering regularisation schemes (such as the Akrama-Sakrama scheme) to convert B Khata properties to A Khata.
Why this matters
Khata is a practically essential document for urban property transactions, particularly in Karnataka. Banks typically require a khata certificate and extract before sanctioning home loans. Municipal corporations require khata for granting building permissions, issuing trade licences, and providing utility connections. Without a khata in the owner's name, basic municipal services may be difficult to obtain.
The distinction between A Khata and B Khata in Bangalore has significant financial implications. A Khata properties command higher market prices and are eligible for bank financing, while B Khata properties face restrictions that reduce their market value. Property buyers in Bangalore must verify the khata classification before committing to a purchase.
Practitioners must advise clients that khata transfer (updating the khata to the new owner's name) is a separate process from property registration and mutation. After registering a sale deed and completing mutation in revenue records, the buyer must also apply to the municipal corporation for transfer of the khata. Failure to do so results in property tax demand continuing in the previous owner's name.
Related terms
Related records:
Related concepts:
Frequently asked questions
Is a khata proof of ownership?
No. A khata is a municipal record maintained for property tax assessment purposes. It does not confer, create, or extinguish title to property. Ownership is established through registered sale deeds, gift deeds, or court decrees. However, khata is a strong practical indicator of recognised ownership and is required for various municipal services and bank loans.
What is the difference between A Khata and B Khata in Bangalore?
A Khata is issued for properties in approved layouts with proper planning permissions. B Khata is issued for properties in unapproved or unauthorised layouts. A Khata properties can obtain building permissions and bank loans; B Khata properties face restrictions. The classification is specific to Karnataka municipal practice and is not found in other states.
How do I transfer khata to my name after buying property?
After registering the sale deed, apply to the municipal corporation (BBMP in Bangalore) with the registered sale deed, encumbrance certificate, previous property tax receipts, and identity documents. The corporation verifies the documents and updates the khata register. In Bangalore, this process can be initiated online through the BBMP SAS portal.
This entry is part of the Veritect Indian Legal Glossary, a comprehensive reference of Indian legal terminology grounded in statutory text and judicial interpretation.
Last updated: 2026-03-27. Veritect provides this content for informational purposes and does not constitute legal advice.