https://www.taxtmi.com/caselaws?id=127202 The statutory meaning of "local authority" under the General Clauses Act was applied by testing whether the entity had separate legal existence, defined territorial jurisdiction, appreciable autonomy, civic or governmental functions, some popular representation, and statutory power to raise funds. On that basis, the Delhi Development Authority, constituted for planned development of Delhi and entrusted with functions including master and zonal planning, land acquisition and disposal, provision of amenities, and levy of fees and betterment charges, was treated as a local authority. Its employees therefore fall within the exclusion in section 32(iv) of the Payment of Bonus Act, 1965. en-us Tue, 17 Feb 1981 00:00:00 +0530 Tue, 10 Feb 2015 11:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127202 The statutory meaning of "local authority" under the General Clauses Act was applied by testing whether the entity had separate legal existence, defined territorial jurisdiction, appreciable autonomy, civic or governmental functions, some popular representation, and statutory power to raise funds. On that basis, the Delhi Development Authority, constituted for planned development of Delhi and entrusted with functions including master and zonal planning, land acquisition and disposal, provision of amenities, and levy of fees and betterment charges, was treated as a local authority. Its employees therefore fall within the exclusion in section 32(iv) of the Payment of Bonus Act, 1965. Case-Laws Indian Laws Tue, 17 Feb 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127202