IN THE HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JAIPUR BENCH, JAIPUR. ORDER 13.4.2009. S.B. CIVIL MISC. APPEAL NO.1196/2009 Ghudiya Ram Vs. Bhullan Ram. HON'BLE MR. JUSTICE DALIP SINGH Shri D.K.Bhardwaj, for the appellant. Heard learned counsel for the appellant. Perused the impugned order. The property in dispute which has fallen in the share of the appellant belonged to one Ganga Ram who has died admittedly prior to the year 1998 i.e. before the alleged agreement. Learned counsel for the appellant has submitted that he could not have executed the agreement for sale prior to 2008 as the land was mutated in his name only in the year 2008. Having considered the aforesaid submissions I am of the view that the impugned order does not call for any interference. More particularly as there is no substance in the contention of the learned counsel for the appellant based upon the order of mutation as it is settled law that the mutation, is only a fiscal entry in the revenue records and does not create any rights, which in the instant case were created only on account of the death of Ganga Ram prior to the year 1998. Consequently, the appeal as well as the stay application are accordingly dismissed summarily. (DALIP SINGH),J. Ramchandrkhatri,PS