In the Bruhat Bangalore Mahanagara Palike (BBMP) limits, the khata determines the assessment of property owners. The khata is, thus, a means of identifying property owners liable to pay property tax.
The khata mainly has two elements, the khata extract and the khata certificate. The khata certificate is needed for registration of property and also during transfer of the property from the owner’s name to another. The khata extract is taken from the property register. But the khata does not confer ownership of property. Unlike title deed, the khata is only an assessment of a property for payment of tax.
As for the ‘B’ khata, there is no such thing under the Karnataka Municipal Corporation Act 1976. What eventually gained popularity among property owners as “B-khata” is actually the “B-Register.” The property tax collected from any land not authorised for residential or commercial use by the State government and who had their revenue land converted by the deputy commissioner is maintained in a separate register called a “B-register”.
However, over the years, the ‘B’ register has been mistaken to be a ‘B’ khata.