Fines or liquidated damages is payable to the Government or the local authority under contract

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.... Notification No. 22/2016 - Dated 13-4-2016 57. Services provided by Government or a local authority by way of tolerating non-performance of a contract for which consideration in the form of fines or liquidated damages is payable to the Government or the local authority under such contract; Meanings and Definitions: (s) "governmental authority" means an authority or a board or any other body; ....

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....ticle 243P of the Constitution; (c) a Municipal Committee and a District Board, legally entitled to, or entrusted by the Government with, the control or management of a municipal or local fund; (d) a Cantonment Board as defined in section 3 of the Cantonments Act, 2006; (41 of 2006.) (e) a regional council or a district council constituted under the Sixth Schedule to the Constitution; (f) ....