Section 3(28) in Sikkim Interpretation and General Clauses Act, 1977
(28)"local authority" means a municipal corporation a municipality, a municipal committee, a local or district board, a Zilla Parishad, a Panchayat Samitee, a Block Panchayat or any other authority legally entitled to or entrusted by the Government with the control or management of municipal or local fund;
