In Lee v. Gasoi, 113 Misc 2d 760, affd 126 Misc 2d 719 [App Term, 1st Dept] a loft respondent sought the dismissal of a holdover proceeding on the ground that the proceeding was barred by the Multiple Dwelling Law given that the occupancy was illegal and the commercial certificate of occupancy for the residential unit was de facto inaccurate. The court there held that Multiple Dwelling Law 302 (1) (b) was an improper ground for dismissal since that provision references nonpayment proceedings. Dismissing the proceeding on other grounds, the court directed the owner to offer the loft tenant a renewal lease and obtain a certificate of occupancy for the illegal loft apartment. (Lee v. Gasoi, 113 Misc 2d 760, supra.)