In this Act, unless the context nrherwise . wane fea pewnee:
a (i) “local authouty” mcans any person Icgally entitled to the ‘€ontiol” or management of any local fund 01 legally entitled to impose he - Yicess, rate, duty, {ec or tax andincludes the Panchayat or the or open of the Municipality, as the case may be, and also includes - athe’ Sepictary of such local authouty if he has been spccifically id ‘suthoiised by the local authority for discharging the dutics and 3.
unctions under this Act.
are SY Explanation.—A peison means and includes any authority or body gorporate.j;
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4 ee e e 177 legally entitled teimpose-any-cess, rate, duty or_tax_within any local area;7Jd ~ . (2) ‘funds ” used with reference to any local authority includes any local, panchayat or municipal fund to the control or management of which such authority is legally entitled, and any cess, rate, duty or tax which such authority is legally entitled to impose and re any property vested in such authority ;
(3) ‘* prescribed ” means prescribed by rules made under this Act; and
(4) ** work”? includes a survey whether incidental to any other work or not.