Query on wealth tax act

Dear All,

I have a doubt in the Wealth Tax act... 

My doubt is:

Land other than agricultural land is considered as an asset for calculation of net wealth. If the same land is under dispute, for example, if 2 people are held up in court saying that the land is purchased by them individually and also they provide the necessary documents, THE DECISION OF THE COURT IS STILL PENDING.... then will that land be considered for calculation of wealth tax ? And if it does, then under whose ownership would it be considered ? 

I tried referring many books n contacted experts, but i wasnt satisfied,  neither were they clear on this issue...