Section 2(e) in The Chhattisgarh Sthaniya Nidhi Sampariksha Adhiniyam, 1973
(e)"Local Authority" means a Municipal Corporation, Municipal Council, Nagar Panchayat, Town Improvement Trust, Gram Panchayat, Janapad Panchayat, Zila Panchayat any Agricultural Produce Market Committee or any other authority legally entitled to, or entrusted by the State Government with, the control or management of a Municipal or Local Fund;
