DEMO|

THE KERALA VALUE ADDED TAX ACT, 2003
CHAPTER I: PRELIMNARY

2. Definitions

In this Act, unless the context otherwise requires,-

(xxv). "local authority" means a Panchayat constituted at any level under the Kerala Panchayat Raj Act, 1994 (13 of 1994), or a Town Panchayat, a Municipal Council, or a Municipal Corporation, constituted under the Kerala Municipality Act, 1994 (20 of 1994) or a Cantonment declared under the Cantonments Act, 1924 (Central Act 2 of 1924);