Section 100(1) in The U.P. Kshettra Panchayats And Zila Panchayats Adhiniyam, 1961
(1)A Zila Panchayat shall be deemed to be a local authority as defined in the Local Authorities Loans Act, 1914 (Act IX of 1914), and shall be subject to all its provisions and the rules made thereunder for the purpose of borrowing money under that Act.
