Section 148 –A Record of right shall be maintained in every village and such record shall include the names of all the persons (other than tenant) who are holders , occupier owners or mortgagees of the land or assignees of the rent or government leasee or the tentants. The nature and extent of the respective interests of such persons and the conditions or liabilities if any attaching thereto. Mutation entry or entries in record of rights are made only for fiscal purpose or recording revenue. Such entries cannot be treated as transfer of title of holder of property in favour of person in whose name the entries are made.
Entries in the revenue record cannot be form basis for the declaration of title in immovable property.
