Dismissing the appeal  the Court held that ,the expression “the construction of building not permissible under any law in force” cannot be equated with regulatory requirement of any statutory provision which mandates obtaining of permission from the Competent Authority .Restriction and prohibition are two different concepts; building regulations may amount to restriction of development of land but not prohibition of putting up construction thereon; Tribunal was right in holding that lands were includible in net wealth as ‘urban land’ under s. 2(ea)(v) (WTA Nos. 414, 415, 418, 425 & 426 of 2016 dt. 03-12-2018) (AY. 2007-08)