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[Cites 0, Cited by 0] [Section 143] [Entire Act]

Union of India - Subsection

Section 143(31) in Finance Act, 2012

(31)"local authority" means -
(a)a Panchayat as referred to.in clause (d) of article 243 of the Constitution;
(b)a Municipality as referred to in clause (e) of article 243P of the Constitution;
(c)a Municipal Committee and a District Board, legally entitled to, or entrusted by the Government with, the control or management of a municipal or local fund;
(d)a Cantonment Board as defined in section 3 of the Cantonments Act, 2006; (41 of 2006).
(e)a regional council or a district council constituted under the Sixth Schedule to the Constitution;
(f)a development board constituted under article 371 of the Constitution; or
(g)a regional council constituted under article 371A of the Constitution;