Section 2(8) in The Gujarat Shops and Establishments (Employees Life Insurance) Act, 1980
(8)"local authority" means(i)a municipal corporation constituted under the Bombay Provincial Municipal Corporations Act, 1949 (Bombay LIX of 1949);(ii)a municipality constituted under the Gujarat Municipalities Act, 1963 (Gujarat 34 of 1964);(iii)a district panchayat under the Gujarat Panchayats Act, 1961 (Gujarat VI of 1962);and includes any other body which the State Government may, by notification in the Official Gazette, declare to be a local authority for the purposes of this Act;
