Section 415(5) in The Bombay Provincial Municipal Corporations Act, 1949
(5)For the purpose of this section, the withdrawal of an appeal shall be deemed to be the final determination thereof, having the like effect as a decision confirming the order appealed against and, subject as aforesaid, an appeal shall be deemed to be finally determined on the date when the decision of the [Civil Appellate Court] is given, or in a case where no appeal is brought to the [Civil Appellate Court], upon the expiration of the period within which such an appeal might have been brought, or in a case where no appeal lies to the [Civil Appellate Court], on the date when the decision of the Judge is given.
