Hon’ble S.U. Khan, J.—Heard learned Counsel for the parties.

2. This is landlord’s writ petition. Property in dispute is a shop. Respondents No. 3 and 4 Sri Niwas Gupta and Smt. Raj Kumari wife of Sri Niwas Gupta are tenants of the shop in dispute since 1985. Shop in dispute was let out through registered lease deed dated 20.3.1985 for five years at the rent of Rs. 500/- per month. The lease deed was registered on 16.5.1985.

3. Landlord petitioner instituted a suit for eviction against the tenants respondents by filing plaint on 17.12.1990, which was registered as S.C.C. Suit No. 58 of 1990 before J.S.C.C., Bareilly. The suit was transferred for disposal before Additional J.S.C.C., Bareilly. In the written agreement, it was mentioned that the shop in dispute was constructed in the Year, 1980.

4. The main dispute was/is regarding date of construction of the shop in dispute. According to the landlord, the shop in dispute was assessed for the purposes of house tax for the first time in the Year 1987-88, hence U.P. Urban Buildings (Regulation of Letting, Rent and Eviction) Act, 1972 was not applicable, when suit was filed. On the other hand, defendants pleaded that the first asses