SURENDRA KUMAR JAIN vs SHANTI SWAROOP JAIN

The Supreme Court held that for determining the date of construction under Explanation 1(a) of Section 2(2) of the U.P. Urban Building (Regulation of Letting Rent and Eviction) Act, 1972, the date when the completion is reported to the local authority is crucial. The Court found that the High Court erred by relying solely on the assessment date of 1981 instead of considering the earlier notice for assessment dated 15.11.77. Consequently, the Supreme Court set aside the High Court's decision and remitted the case for reconsideration on merits within four months.