THE HON’BLE SRI JUSTICE L.NARASIMHA REDDY WRIT PETITION No.5988 of 2007 ORDER: The petitioners purchased a plot of 605 square yards, carved out of survey No.1195/A of Santoshnagar, Karimnagar, through sale deed, dated 18.11.2006. On the request made by them, the Municipal Corporation, Karimnagar, assessed the land to vacant land tax and assigned a number being 10-1-682/1. Respondent No.2 submitted a complaint before respondent No.1 stating that he is the owner of the property and has enclosed various documents. On comparison of the documents submitted by the petitioners on the one hand and respondent No.2 on the other, respondent No.1 issued notice, dated 18.01.2007, cancelling the vacant land tax assessment. The petitioners feel aggrieved by the same. Heard the learned counsel for the petitioners and the learned Standing Counsel for respondent No.1. Respondent No.1 has assigned an assessment number for the purpose of collecting vacant land tax on the request made by the petitioners. The assessment was cancelled on receiving a complaint from respondent No.3. It is no doubt true that respondent No.1 did not issue any show cause notice to the petitioners before cancelling the assessment. However, mere cancellation of assessment cannot be said to have determined the rights of the parties. In case there is a dispute as to the title in respect of the land between the petitioners on the one hand and respondent No.2 on the other, they have to approach appropriate Court of law and resolve the same. Hence, the writ petition is disposed of, observing that the impugned notice cannot be treated as any measure to determine the title in respect of the property in question as between the petitioners and respondent No.2. It shall be open to them to approach the Court of law for establishing their rights. There shall be no order as to costs. _____________________ L.NARASIMHA REDDY,J Dt:03.02.2011 kdl