(1.) It is strenuously urged by Sri Ramamohan Rao, learned counsel appearing for the appellant that the construction of the first floor of the building of the respondent admittedly made in the year 1961 docs not amount to 'construction'. 'Construction is not defined under the Act. The expression has, however, received very liberal interpretation from a Division Bench of this Court in A.S. Mehta and Co. v. M/s Dawan Mills Ltd. 1979 (1) ALT 360 : 1979 (1) APLJ 432
(2.) It is next urged by the learned counsel for the appellant that in as much as the ground floor of the building was constructed prior to 26-8-57, the first floor, though added to the building in the year 1961, should be deemed to be an integral part of the building as it stood prior to 26-8-1957. Reliance is placed upon the decision in Krishna Chari v. NRSC. Charitable Fund, 1972 (2) APLJ 220. In the said case, an old building consisting of two floors was let out to the tenant therein. The first floor of the building was constructed subsequent to 26-8-1957. It consisted of two rooms. The ground floor of the building was admittedly constructed prior to 26-8-1957. Extensive repairs to the ground floor of the building were also under taken and carried out. The roof of the front hall of the ground floor was re-modelled. The entire building with all the improvements and additions made thereto was let out to the tenant. Sambasiva Rao J, (as he then was) therefore, held that when the substratum of the structure of the old building remained intact and some repairs were done to it and a few rooms were added to it, it was unreasonable to hold that it was 'construction' for the purpose of Section 32(b) of the Act. In the very same judgment, the learned Judge however observed:
(3.) It is certainly open to a landlord to add several floors to a building after 26-8-1957 and lease out the same to various tenants claiming exemption under Section 32(b) of the Act, though the ground floor of the building constructed prior to 26-8-1957 is not exempt under Section 32(b) of the Act.