https://www.taxtmi.com/caselaws?id=464133 A port trust board subject to substantial governmental control, with revenues treated as a local fund, was treated as a "local authority" under the General Clauses Act and therefore fell within the exclusion in the Payment of Bonus Act. The Board of Trustees of the Mangalore Port was held materially similar to a body of port commissioners, so the bonus claim was barred under section 32(iv). The separate exception for public sector establishments was not attracted because the record did not show competition with any private sector establishment, and no legal or jurisdictional error in the Tribunal's finding was demonstrated. en-us Fri, 09 Feb 1973 00:00:00 +0530 Tue, 07 Oct 2025 12:10:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464133 A port trust board subject to substantial governmental control, with revenues treated as a local fund, was treated as a "local authority" under the General Clauses Act and therefore fell within the exclusion in the Payment of Bonus Act. The Board of Trustees of the Mangalore Port was held materially similar to a body of port commissioners, so the bonus claim was barred under section 32(iv). The separate exception for public sector establishments was not attracted because the record did not show competition with any private sector establishment, and no legal or jurisdictional error in the Tribunal's finding was demonstrated. Case-Laws Indian Laws Fri, 09 Feb 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464133