Section 2(18) in Karnataka Municipal Corporations Act, 1976
(18)"local authority" means a municipal corporation, a municipal council, [Town panchayat] [Substituted by Act 35 of 1994 w.e.f. 1.6.1994.], development authority, city improvement board, town improvement board, [zilla panchayat, taluk panchayat and grama panchayat] [Substituted by Act 35 of 1994 w.e.f. 1.6.1994.] constituted under any law for the time being in force;
