Section 183(2) in Uttar Pradesh Municipal Corporation Act, 1959
(2)The tax under clause (c) of sub-section (1) of Section 172 shall not be leviable in respect of -(a)animals belonging to the Corporation;(b)animals vesting in the Union of India except where the provisions of clause (2) of Article 285 of the Constitution of India apply;(c)animals 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.
