1. I am excited to share an Ordinary, yet an extra-Ordinary ruling of Bombay High Court, which in my view, would may become a Template, in the dispensation of Justice. 2. The Petitioners were in Writ Jurisdiction. The issue before the Court was inherently complex the property tax Assessment. There were cluster of facts, allegations and counter allegations. The easiest approach of the Court would have been to relegate the Petitioners to Statutory Appeal provided under the MMC Act, 1888. 3. The Hon’ble Court didn’t. It took upon the pains to decide the issue, despite the fact that Appeal was already preferred and pending before the Hon’ble Small Causes Courts. 4. Observations of the Hon’ble Court: The assessing authority held that land under construction cannot be treated as vacant land. Though the issue whether the land under construction can be treated as vacant land is subject matter of appeal pending before the Small Causes Court and ordinarily I would not ha