THE HON'BLE SRI JUSTICE L.NARASIMHA REDDY Writ Petition No.12800 of 2004 ORDER: The petitioner approached Circle No.4, Municipal Corporation Hyderabad, claiming title over an open land at Toli Chowki. On a consideration of the application, the authorities of the Corporation allotted House No.9-4- 77/3/24/1 to the plot, on verification of the sale deed, dated 10.07.1998. However, on receiving complaints that the petitioner does not have any ownership rights over the property, a notice was issued to the petitioner on 04.12.2003 directing him to explain as to why the assessment be not cancelled. The petitioner submitted his explanation on 12.12.2003 and 26.12.2003. Not being satisfied with that, the Corporation passed order, dated 17.04.2004, cancelling the assessment. The same is challenged in this writ petition. Heard the learned counsel for the petitioner and the learned Standing Counsel for the respondents. It hardly needs any emphasis that the assessment of premises to tax or entries made in any revenue records, or for that matter, the records of local authorities, cannot be treated as sources of title. Neither they would confer any title nor would they take away the existing one. Though the Corporation accepted the plea of the petitioner as to ownership and assessed the premises to tax, it later on entertained a doubt, and cancelled the assessment. The only requirement in such cases is to issue notice before the assessment is cancelled. Admittedly, such a notice was issued and the petitioner has also submitted explanation. Therefore, no procedural lapse can be said to have taken place. Now it is for the petitioner to establish his title by approaching the Court of law. The petitioner is said to have instituted a suit in this regard. As and when the petitioner establishes his title and the decree in his favour becomes final, the Corporation would be naturally under the obligation to honour the same. The writ petition is accordingly dismissed with the above observation. There shall be no order as to costs. _________ 15.12.2008 JSU THE HON'BLE SRI JUSTICE L.NARASIMHA REDDY Writ Petition No.12800 of 2004 Date: 15.12.2008 JSU