https://www.taxtmi.com/caselaws?id=272631 A statutory forest corporation was held not to be a "local authority" for exemption under section 10(20) of the Income-tax Act because, for section 3(31) of the General Clauses Act, it had to resemble municipal bodies, possess civic functions, legal independence and power to raise funds by compulsory exaction; a State-law declaration was not decisive. The corporation was state-nominated, performed commercial forest exploitation and lacked municipal powers, so the exemption failed. A separate claim for charitable exemption under section 11(1)(a) could not be finally decided in writ jurisdiction because it required factual inquiry, including registration under section 12A, and had to be examined by the assessing authority. en-us Mon, 02 Mar 1998 00:00:00 +0530 Thu, 10 May 2018 10:52:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=272631 A statutory forest corporation was held not to be a "local authority" for exemption under section 10(20) of the Income-tax Act because, for section 3(31) of the General Clauses Act, it had to resemble municipal bodies, possess civic functions, legal independence and power to raise funds by compulsory exaction; a State-law declaration was not decisive. The corporation was state-nominated, performed commercial forest exploitation and lacked municipal powers, so the exemption failed. A separate claim for charitable exemption under section 11(1)(a) could not be finally decided in writ jurisdiction because it required factual inquiry, including registration under section 12A, and had to be examined by the assessing authority. Case-Laws Income Tax Mon, 02 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=272631