Section 480(5) in Uttar Pradesh Municipal Corporation Act, 1959
(5)For the purposes of this section, the withdrawal of an appeal shall be deemed to be the final determination thereof, having the like effect as 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 District Judge is given, or in a case where no appeal is brought to the District Judge, 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 District Judge on the date when the decision of the Judge is given.