Section 183(3) in Uttar Pradesh Municipal Corporation Act, 1959
(3)If any question arises under clause (b) Or clause (c) of sub-section (1) or clause (b) or clause (c) of sub-section (2) whether any vehicle, boat or animal vesting in the Union of India or any State comprised therein is or is not used or intended to be used for purposes of profit, such question shall be determined by the State Government whose decision shall be final.Other Taxes