(1) Notwithstanding anything contained in this Act the Government may, in public interest or for any other sufficient cause, by notification in the Gazette, exempt any building or class of buildings from all or any of the provisions of this Act.
(2) Without prejudice to the generality of the foregoing power, the Government may, by notification in the Gazette, exempt from the provisions of sections 4, 5, 6, 7 and 8 any class of buildings the construction of which has begun after the commencement of this Act, and in respect of which, —
(a) the assessment to property tax or house tax by a local authority is based on a monthly rent of fifty rupees or more; or
(b) there has been no such assessment to property tax or house tax by a local authority and the monthly rent will be fifty rupees or more, having regard to prevailing rates of rent in the locality for similar accommodation in similar circumstances and the Accommodation Controller certifies that rent of the building will be fifty rupees or more.
Explanation.—For the purposes of this sub-section, construction shall not include reconditioning or renovation or partial reconstruction.