Section 2 in The Railways (Local Authorities' Taxation) Act, 1941
2. Definitions. In this Act,--
(a)" local authority" means a local authority as defined in the General Clauses Act, 1897 (10 of 1897), and includes any authority legally entitled to or entrusted with the control or management of any fund for the maintenance of watchmen or for the conservancy of a river;(b)" railway administration" has the meaning assigned to the expression in clause (6) of section 3 of the Indian Railways Act, 1890 (9 of 1890).
