Section 2(h) in Telangana Tax on Professions, Trades, Callings and Employments Act, 1987
(h)"local authority" means-(i)in the City of Hyderabad and in the City of Secunderabad, excluding the Cantonment area, the Municipal Corporation of Hyderabad [xxx] [Omitted by G.O.Ms.No.169, Revenue (CT-II) Department, dated 18.09.2015.] and in any other Municipality, the Municipal Council concerned;(ii)in any area which is comprised within the jurisdiction of Gram Panchayat, the Gram Panchayat concerned; and(iii)in any other area, the authority legally entitled to or entrusted by the Government with the control or management of a profession tax;
