Section 2(l) in The Targeted Public Distribution System (Control) Order, 2015
(l)"local authority" includes a panchayat, municipality, district board, cantonment board, town planning authority and in the States of Assam, Manipur, Meghalaya, Mizoram, Nagaland and Tripura where panchayats do not exist, the village council or committee or any other body, by whatever name called, which is authorised under the Constitution or any other law for the time being in force for self-governance or any other authority or body vested with the control and management of civic services, within a specified local area;
