Section 2(1)(i) in Kerala Tax on Entry of Goods Into Local Areas Act, 1994
(i)[ "Local authority" means a Grama Panchayat constituted under the Kerala Panchayat Raj Act. 1994 (13 of 1994) or a Town Panchayat, a Municipal Council or a Municipal Corporation constituted under the Kerala Municipality Act, 1994 (20 of 1994) or a Cantonment declared under the Cantonments Act, 1924 (Central Act 2 of 1924)] [Substituted by Act 23 of 1996 w.e.f. 29-7-1996.]