Section 2(h) in Andhra Pradesh Tax on Professions, Trades, Callings and Employments Act, 1987
(h)"Local authority" means-(i)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, the Municipal Corporation of Visakhapatnam and in any other Municipality, the Municipal Council concerned;(ii)in any area which is comprised within the jurisdiction of a Gram Panchayat, the Gram Panchayat concerned;and(iii)in any other area, the authority legally entitled to or entrusted by the Government with the control or management of a profession tax;
