- (1.) Leave granted.
(2.) Respondent 1 has already entered appearance. Notice of the appeal need not be served on Respondents 2 and 3 who are formal parties and such notice on them is dispensed with.
(3.) Heard learned counsel for the parties. It appears to us that for the purpose of deciding the date of construction it is necessary to refer to Explanation l (a) of Section 2 (2 of the U. P. Urban Buildings (Regulation of Letting, Rent and Eviction) Act, 1972. In the Explanation to the said section it has been indicated that the construction of a building shall be deemed to have been completed on the date on which completion thereof is reported or otherwise recorded by local authority having jurisdiction and in the case of building subject to assessment, the date on which the first assessment thereof comes into effect and where the said dates are different, the earliest of the said dates and in the absence of any such report record or assessment, the date on which it is actually occupied (not merely for the purpose of supervising the construction or granting the building under construction) for the first time.;