JUDGMENT

Arijit Pasayat, J.-The tenant is in appeal against the judgment of learned Single Judge of the Allahabad High Court. It was held by the High Court that the suit filed by respondents 1 to 5 in this appeal (Respondents 3 to 7 before the High Court) has been rightly decreed by the Revisional Court, as the Uttar Pradesh Urban Buildings (Regulation of Letting, Rent, and Eviction) Act, 1972 (in short the Act ) was not applicable to the case.

2. The respondents 1 to 5 filed a suit for ejectment giving notice under Section 106 of the Transfer of Property Act, (in short the T.P. Act ). The ground set out in the suit was that the tenancy was at will and provisions of the Act being not applicable, the tenant was liable for eviction. The only issue which was taken up by the trial court related to applicability of the Act. Evidence was led. According to the respondents 1 to 5 as the assessment in respect of the building came into effect from 1.4.1983, and the suit was filed on 21.8.1992 the ten years period stipulated in Section 2(2) of the Act had no application, thereby making the Act inapplicable. Tenant on the other hand submitted that in the first assessment of the shop at column