Before we close, we may deal with Rialto decided by one of us (R.M. Lodha,J.). In Rialto, the question was whether it was open to the Assessor to assess land under construction as not vacant plot of land. The stand of Assessing Officer was that land under construction cannot be treated as vacant plot of land. The stand of Assessor being contrary to the judgment of the Apex Court in Polychem, the writ petition was entertained and allowed though appeal against the impugned assessment was pending. Once the Apex Court had ruled that land under construction has to be treated as vacant land, obviously, the Assessing Officer had no jurisdiction to hold otherwise and treat land under construction not as vacant plot of land. The action of Assessing Officer in Rialto was ex facie without jurisdiction and, therefore, this Court was satisfied to invoke extraordinary jurisdiction under Article 226 of the Constitution of India.
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