OM PRAKASH GUPTA ETC. vs DIG VIJENDRAPAL GUPTA ETC.

The Supreme Court interpreted the U.P. Urban Buildings (Regulation of Letting, Rent and Eviction) Act, 1972, specifically Section 2(2) and Explanation I, determining that the Act does not apply to buildings for ten years from the date of completion. The Court held that the date of completion is the date of first assessment if assessed, or the date of occupation if no assessment exists. The appeal was dismissed, affirming that the tenant was liable for eviction as the ten-year period had not elapsed since the first assessment date of April 1, 1968.