Section 2(2) in The U.P. Urban Buildings (Regulation of Letting, Rent and Eviction) Act, 1972
(2)Except as provided in sub-section (2) of section 24 or sub-section (3) of section 29, nothing in this Act shall apply to a building during a period of ten years from the date on which its construction is completed.Explanation - For the purposes of this sub-section,-(a)the construction of a building shall- be deemed to have been completed on the date on which-the completion thereof is reported to or otherwise recorded by the local authority having jurisdiction, and in the case of a 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 including occupation merely for the purposes of supervising the construction or guarding the building under construction) for the first time :Provided that there may be different dates of completion of construction in respect of different parts of a building which are either designed as separate units or are occupied separately by the landlord and one or more tenants or by different tenants ;(b)"construction" includes any new construction in place of an existing building which has been wholly or substantially demolished ;(c)where such substantial addition is made to an existing building that the existing building becomes only a minor part thereof the whole of the building including the existing building shall be deemed to be constructed on the date of completion of the said addition.
