Difference Between A-Khata and B-Khata

Are you considering buying a property in Bengaluru? In that case, you must have faced the dilemma of ‘khatas’! Let’s dig in and find out what they are.

What is a ‘Khata’?

The literal meaning of the word ‘khata’ is ‘register.’ 

In 2007 when BBMP (Bruhat Bangalore Mahanagara Palike) was formed, it strove to simplify property tax collection from the residents of Bangalore. Before that time, three different bodies were responsible for such collection and had a stake in it.

What do You Mean by A-Khata and B-Khata?

To reform the process of tax collection and avoid redundancy, BBMP introduced a register to enlist all legal properties of Bangalore in its jurisdiction. The register was named ‘A-Khata.’ Such properties comply with all building bylaws, taxation norms, and government regulations.

A separate register enlisted the semi-legal and illegal properties in the same jurisdiction, and it was named the ‘B-Khata.’ Such properties are non-compliant with few or all of the local bylaws and regulations.

Khata Certificate and Khata Extract

Khata certificate and Khata extract refer to the two documents that are given together to a property purchaser by the BBMP when the property belongs to A-Khata, i.e., it is a fully legal property.

While the khata certificate contains the owner’s name and address of the property, the khata extract is a more detailed document consisting of tabulated data like carpet area, built-up area, and property identification number of the property governing computation of its property tax.

If you have bought a B-Khata property, you are only given a B-Khata extract by the BBMP and no khata certificate on application. Khata registration application may be submitted by filling up an offline form priced at Rs.10 or online through the Sakala Citizens service portal.

A khata certificate costs Rs.25, and a khata extract costs Rs.100.

Khata Registration and Transfer

New apartment buyers need to apply for a khata registration as new flats need to be registered and then put under a khata. However, the khata for the land parcel on which the flat has been built exists. A khata will be generated on such an application, which means enlisting the property for tax and tax-related purposes.

In the case of resale property, the relevant process is ‘khata transfer’ that generates khata in the name of the new buyer enabling them for further resale/application for amenities (e.g., water or LPG connection) from different competent authorities. Under section 114 of Karnataka Municipal Act, 1976, khata transfer must be done within three months of buying the property.

On application to the Assistant Revenue Officer (ARO) of the area where the property is located, the title holder will receive the khata extract and/or khata certificate depending upon enlistment of the property in either the A-Khata or B-Khata.

The documents required are -

• Notarized sale deed

• Encumbrance certificate

• Conversion certificate

• Occupancy certificate

• Last paid property tax receipt

• Paid up betterment/improvement charges receipt

If the property happens to be registered under the Karnataka Housing Board (KHB) or Bangalore Development Authority (BDA), the following documents will be added to the above list -

• KHB/BDA allotment documents

• Possession certificate

For properties built on Revenue pockets, BDA reconveyed sites, and Gramathana or high-rise buildings, the following documents need to be attached as well -

• BDA allotment documents

• Proof of betterment charges

• Measurement of property, location map, and approved building plan.

Obtaining a khata document is mandatory in the BBMP jurisdiction area for obtaining amenities licenses, trade licenses, building rights, applying for bank loans, etc.

Salient Differences Between A-Khata & B-Khata

Now that you know what the basics of A-Khata and B-Khata properties are, let us look at the differences between the two - 

Conversion from B-Khata to A-Khata

The purchaser of a B-Khata property that has little deviations from the prevailing building bylaws and regulations can apply for conversion with the following steps:

1. Convert the land character from agricultural to non-agricultural by paying the District Commissioner (DC) charges

2. Clear overdue property taxes to make tax payment status up-to-date.

3. Obtain B-Khata extract from BBMP and fill in details in the conversion form with the help of it

4. Gather the following documents for submission to BBMP/ARO -

• Certified property tax payment receipts

• Sale deed

• Title deed

• Payment receipt for DC charges, if applicable

• Blueprint showing the location of the property 

• Blueprint showing property dimensions and other details

• Payment receipt for BBMP betterment/improvement charges

• Occupancy certificate

• Khata extract

A-Khata certificate and extract are issued to the applicant within 4-6 weeks from the date of application.

Khata transfer applications can be made online using the Sakala website (Citizen Services).

Conclusion

The concept of B-Khata came under section 108A of the Karnataka Municipal Act, 1976 (amendment 2009) to collect taxes from illegally constructed buildings. Such properties had several violations.

Such violations include infringements of building bylaws, construction on revenue land, unauthorized building layouts, non-issuance of completion certificates, etc. Since the High Court order seized the legal right of ownership of B-Khata properties, conversion became unavoidable.

To enjoy unhindered municipal services, the right to expand, and get licenses, loans, and utility connections, B-Khata properties with minimal deviations were inevitably converted to A-Khata by most owners.