Khatha simply means, account. It is a document that shows a property owner having an account with the Municipality or any civic authority (BBMP -Bruhat Bangalore Mahanagara Palike) for paying taxes. The details of a it include the property ownerÕs name, size/measurement of property, location,built-up area, vacant or occupied etc., and is essentially required to calculate the total tax payable on that property.
Selling immovable property within the limits of BBMP or corporation must be accompanied by a revenue document, i.e., the Katha certificate and extract, if the property/house has not been assessed to property tax or does not fall within corporation limits, it will not have a Katha certificate registered in the present owners name. Without the Katha certificate the sub-registrar will not register the property, he can refuse to complete the registration on the ground that house property does not have a valid and subsisting Katha certificate.
According to Property Registration Act and Karnataka Property Registration rules ,Khata is mandatroy. If DC converted land is there, it will be necessary to get the Khata from the Revenue Department because according to the rule ,it is necessary to convert non agricultural land. If you want Khata ,you will apply for mutation of land in the Panchayat. Once you do this, the Khata will automatically be generated in the Panchayat Office.
Reference: Transfer of Property Act,1882 and Registration Act,1908