Ineffectiveness of revenue entries to displace registered title

Revenue entries, tax receipts, and municipal records do not confer ownership rights, and a plaintiff cannot rely upon post-dispute municipal tax receipts or the lack of immediate mutation to dislodge a validly registered conveyance. (Hemalatha (D) by Lrs. v. Tukaram (D) by Lrs. | 2026 INSC 179)