" But all these provisions for determination of standard rent are subject to the overriding provision enacted in sub section (2) which provides in clause (b), which is the clause applicable in the present case since the warehouse was constructed on or after 19th June, 1955, that in case of such premises. "the annual rent calculated with reference to the rent agreed upon between the landlord and the tenant when such premises were first let out shall be deemed to be the standard rent for a period of five years from the date of such letting out. " Now the first floor of the warehouse was first let out at the rent of Rs. 5810/ per month from 19th March 1962 and therefore under clause (b) of sub section (2) the rent of Rs. 5810/ per month would be the standard rent of the first floor of the warehouse for the period of five years from 19th March 1962 up to 18th March 1967 and thereafter the standard rent would have to be determined under paragraph (b) sub clause (2) of clause (B) of sub section (I) and this latter figure would represent the standard rent of the warehouse determinable under the provisions of the Rent Act for the accounting years 1st April 1968 to 31st March 1969 and 1st April 1969 to 31st March 1970.