Section 143(2) in The Gujarat Provincial Municipal Corporations Act, 1949
(2)If any question arises under clause (b) of sub-section (1) whether any vehicle, boat or animal vesting in the [Government] [This word was substituted for the word 'Crown' by the Adaptation of Laws Order, 1950.] is or is not used or intended to be used for the purposes of profit, such question shall be determined by the [State] [This word was substituted for the word 'Provincial' by the Adaptation of Laws Order, 1950.] Government whose decision shall be final.
