Non-Issue of Occupancy Certificate by the Builder

I have a flat in Kulerdari Gram Panchayat Area under South 24 Parganas Zilla Parishad. As per West Bengal Gram Panchayat Administration Rule 2004 and Revised in 2008 page 25 Rule 79 Both Completion of Plan Certificate and Occupancy Certificate is applicable for any multi-storied residential construction by any builder. It’s even clearly stated in Rule 79(1-2-3) that the builder has to apply for OC within 15 days of obtaining Completion of Plan Certificate from the competent authority in this case the Executive Engineer of South 24 Parganas Zilla Parishad duly signed on 09/04/2024. However the Builder is denying for issuance of OC in our case saying that OC is applicable in Panchayat Level and their building complex being spread over more than 300 Sq Metre of area and heights of the 23 towers being more than 16.5 metres each hence plan and other documents are processed through Zilla Parishad and P&RD department hence OC is not applicable for them. In that case their statement is totally contradicting the Rule 79 and FORM - 4B of the West Bengal Gram Panchayat Administration Rules 2004 and Revised in 2008 issued by Panchayat and Rural Development Department of the Government of West Bengal. Please advise me the correct rule position on this regard. Col Asif Abbas.