My father passed away a few years ago and the entire family resides overseas. Presently, my mother i

My father passed away a few years ago and the entire family resides overseas. Presently, my mother is visiting our hometown to get the agricultural land transferred from my father's name to the children. She has been informed that in addition to the "commission" for the patwari and tehsildar there is a state tax which had doubled.

I don't believe there should be any land transfer taxes due as the land is not being sold, it is only being transferred to the heirs's name. Can someone advise whether there are taxes applicable?