Section 183(1) in Uttar Pradesh Municipal Corporation Act, 1959
(1)The tax under clause (b) of sub-section (1) of Section 172 shall not be leviable in respect of -(a)vehicles and boats belonging to the Corporation;(b)vehicles and boats vesting in the Union of India except where the provisions of clause (2) of Article 285 of the Constitution of India apply;(c)vehicles and boats vesting in any State comprised in the Union of India and used solely for public purposes and not used or intended to be used for purposes of profit;(d)vehicles and boats intended exclusively for conveyance free of charge of the injured, sick or dead;(e)children's perambulators and tricycles;(f)vehicles or boats kept by bonafide dealers in vehicles or boats for sale merely, and not used.
