Section 3(6) in Andhra Pradesh Entertainments Tax Act, 1939
(6)"Local authority" means-(a)in the city of Hyderabad and in the city of Secunderabad, excluding the cantonment area, the municipal corporation of Hyderabad and in the city of Vijayawada, the municipal corporation of Vijayawada and in the city of Visakhapatnam and in any other municipality, the municipal council concerned;(b)in the Secunderabad Cantonment area, the Cantonment Board, Secunderabad;(c)in any area which is comprised within the jurisdiction of a gram panchayat, the gram panchayat concerned;(d)in any other area, the authority legally entitled to, or entrusted by the State Government with the control or management of a local fund.
