Section 2(e) in The M.P. Sthaniya Nidhi Sampariksha Adhiniyam, 1973
(e)"local authority" means a Municipal Corporation, Municipal Council, Notified Area Committee, Town Improvement Trust, Gram Panchayat, Janpad Panchayat, Zila Panchayat, and Agricultural Produce Market Committee, or any other authority legally entitled to, or entrusted by the State Government with, the control or management of a municipal or local fund;
