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32. Issue No.3: As per the master plan of Bhimavaram Municipality issued by the GOMs.No.9, MA & UD Department, dated 17.01.2024, the area in question is now coming under commercial zone and a commercial structure is now permitted to be constructed. The Eluru Urban Development Authority (EUDA) taking note of the change of master plan approved construction of a commercial building. The building as it stands today does not violate any zoning regulations nor any deviations in building construction were pointed out. Therefore, there is no reason to restrain issuance of occupancy certificate.