Section 4(25) in The U.P. General Clauses Act, 1904
(25)[ "local authority" shall mean a municipal board or Nagarpalik, Nagar Mahapalika, Notified Area Committee, Town Area Committee, Zila Parishad, Cantonment Board, Kshettra Samiti, Gaon Sabha or any other authority constituted for the purpose of Local Self-Government or village administration or legally entitled to or entrusted by the State Government with the control or management of municipal or local fund;
