Mutation fee is regulated under:

This question focuses on the specific legal provision that governs the fees associated with mutation, which is the change of ownership or title in land records.

• Section 46 is the correct answer because it specifically regulates mutation fees. This section outlines the legal framework for how these fees are determined, collected, and managed, ensuring transparency and legality in land record updates.
• Section 45, Section 39, and Section 47 are incorrect as they pertain to different aspects of land revenue or administration. For example, Section 45 might deal with general powers regarding land revenue, Section 39 with assessment, and Section 47 with other types of fees or charges, but not specifically mutation fees.