https://www.taxtmi.com/caselaws?id=180376 A statutory housing board is not a "local authority" for Section 32(iv) of the Payment of Bonus Act unless it substantially has municipal-type attributes, including elected representation, meaningful autonomy, and control over a local fund. The Haryana Housing Board Act, 1971 created a body corporate under pervasive State control, without elected representation or a true local fund, so its betterment-charge powers were insufficient to confer local authority status. A deeming fiction limited to that Act and the Land Acquisition Act could not be extended to the Bonus Act, and Article 12 did not alter the meaning of "local authority". The exemption from bonus liability was therefore unavailable. en-us Mon, 30 Oct 1995 00:00:00 +0530 Thu, 29 Dec 2016 18:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=180376 A statutory housing board is not a "local authority" for Section 32(iv) of the Payment of Bonus Act unless it substantially has municipal-type attributes, including elected representation, meaningful autonomy, and control over a local fund. The Haryana Housing Board Act, 1971 created a body corporate under pervasive State control, without elected representation or a true local fund, so its betterment-charge powers were insufficient to confer local authority status. A deeming fiction limited to that Act and the Land Acquisition Act could not be extended to the Bonus Act, and Article 12 did not alter the meaning of "local authority". The exemption from bonus liability was therefore unavailable. Case-Laws Indian Laws Mon, 30 Oct 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=180376