Mutation fee is regulated under:

Mutation refers to the change of ownership or title of property in government records, typically land records. Fees associated with such administrative processes are usually regulated by specific statutory provisions to ensure uniformity and legality.

• Option B: Section 46 is the correct answer. In relevant land revenue or property laws, Section 46 is commonly the provision that outlines the regulations and fees associated with the mutation process. This is a specific point of statutory recall.
• Options A, C, and D (Section 45, Section 39, and Section 47) are incorrect. While these sections may exist within the same legal framework, they do not pertain to the regulation of mutation fees. Each section addresses different aspects of the law.