This discussion addresses a complex property inheritance scenario. An industrial plot initially allotted to a trading firm was later transferred to the proprietor. After the proprietor's death, a partition deed was executed among heirs and the proprietor's brothers, allocating the plot to one brother. The query questions the mutation process, ownership confusion between an individual and a firm, and whether the plot should have gone to legal heirs instead of the brother. The response clarifies that in a sole proprietorship, the business is an extension of the owner, and real estate cannot be owned separately. Therefore, the mutation in the firm's name, represented by the brother who received the plot via partition, is considered legally sound as he became the absolute owner.