Rajasthan Land & Building Tax Act, 1964–Constitution of India, 1950–Art. 226–Demand of land & building tax on the ground of market value of land–Writ petition against–Object of remedy of filing appeal–Extraordinary powers can be invoked even if the remedy is available to petitioner–Govt. declared the tourism as industry–Water Amusement Park is covered by tourism–Relevant notifications were not referred in the order of assessment–Land and building valued under 20 lakhs are not liable to be taxed–Held, impugned tax assessment deserves to be quashed.
