Judgment 1. Heard the learned counsel appearing for the petitioner and the learned counsel appearing for the respondents. 2. The learned counsel appearing on behalf of the petitioner had submitted that the land and building situated in Town Survey No. 2 (Part) in B-Block in Municipal Ward No. 6 in Sankaraperi Village, corresponding to Old Survey No. 38 to an extent of 5.85 cents and the old building therein had been assessed in the name of the petitioner. However, by the impugned order, dated 212. 2003, the first respondent had cancelled the assessment of property tax made in the name of the petitioner stating that the patta granted in favour of the petitioners mother had been cancelled by the Sub Collector, Tuticorin and it had been become final. 3. The learned counsel appearing on behalf of the respondents had submitted that the writ petition is not maintainable before this Court, under Article 226 of Constitution of India, since it involves questions of fact to be decided by way of civil proceedings. 4. In view of the submissions made by the learned counsel appearing for the petitioner, as well as the respondents, this Court is of the considered view that since the dispute, with regard to the title of the land in question, as well as the building therein, involves questions of fact and therefore, the writ petition filed before this Court, under Article 226 of the Constitution of India is not maintainable. However, it is open to the petitioner to establish his rights before the appropriate civil forum and to pursue the remedies available to him thereafter. 5. The writ petition is disposed of with the above observations. No costs. Consequently, connected M.P. is also closed.