Section 178(3) in The U.P. Municipalities Act, 1916
(3)An alteration in a building shall, for the purposes of this chapter and of any bye-law, be deemed to be material, if, -(a)it affects or is likely to affect pre-judicially the stability or safety of the building or the condition of the building in respect of drainage, ventilation, sanitation or hygiene, or(b)it increases or diminishes the height of, area covered by or cubical capacity of the building or reduces the cubical capacity of any room in the building below the minimum prescribed in any bye-law, or(c)it converts into a place for human habitation a building or part of a building originally constructed for other purposes, or(d)it is an alteration declared by a bye-law made in this behalf to be a material alteration.