Definition of governmental authority broadened to include entities with substantial government equity or control performing municipal functions. Substitutes clause (s) to define governmental authority as an authority, board or other body set up by primary legislation or established by government with substantial government participation by equity or control, when formed to carry out functions entrusted to a municipality under the constitutional municipal-functions provision; effected by Notification No. 02/2014 amending Notification No. 25/2012.