https://www.taxtmi.com/caselaws?id=464134 The Board of Trustees of the Port of Bombay was treated as a "local authority" within section 3(26) of the Bombay General Clauses Act, 1904, because that definition expressly includes a "body of port trustees". On that construction, no further inquiry into general attributes such as autonomy was required. In the alternative, the Board was held to control and manage a local fund under the Major Port Trusts Act, 1963, since it could levy rates, credit receipts to the port's general account, and apply those funds for statutory purposes. The Central Government's supervisory control did not negate that statutory control. The premises were therefore exempt from the Bombay Rent Act under section 4. en-us Mon, 13 Jun 1983 00:00:00 +0530 Tue, 07 Oct 2025 12:28:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464134 The Board of Trustees of the Port of Bombay was treated as a "local authority" within section 3(26) of the Bombay General Clauses Act, 1904, because that definition expressly includes a "body of port trustees". On that construction, no further inquiry into general attributes such as autonomy was required. In the alternative, the Board was held to control and manage a local fund under the Major Port Trusts Act, 1963, since it could levy rates, credit receipts to the port's general account, and apply those funds for statutory purposes. The Central Government's supervisory control did not negate that statutory control. The premises were therefore exempt from the Bombay Rent Act under section 4. Case-Laws Indian Laws Mon, 13 Jun 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464134