Section 2(13) in Guwahati Metropolitan Development Authority Act, 1985
(13)"Local authority" means the Guwahati Municipal Corporation or Board or a Committee or any other authority legally entitled to, or entrusted by the state Government with the control or management of Municipal or local fund or which is permitted by the state Government to exercise the powers of a local authority and includes a Mahkuma Parishad and Gaon Panchayat constituted under the Assam Panchayat Raj Act, 1972 and as amended.
