Section 119A(3) in Rajasthan Panchayati Raj Act, 1994
(3)The following shall be the authorities for the purposes of Sub-Section (2), namely: -(i)every local authority;(ii)any other body corporate or public undertaking which is established by the State Government by or under a State Act or a Central Act or which is established other wise but controlled, aided or financed wholly or substantially by the State Government.]