Amendment status not verified — confirm the current text below against the official source.
Definitions.—In this Act, unless the context nrherwise . wane fea pewnee: a (i) “local authouty” mcans any person Icgally entitled to the ‘€ontiol” or management of any local fund 01 legally entitled to impose he - Yicess, rate, duty, {ec or tax andincludes the Panchayat or the or open of the Municipality, as the case may be, and also includes - athe’ Sepictary of such local authouty if he has been spccifically id ‘suthoiised by the local authority for discharging the dutics and