Definitions.

In this Act, unless the context otherwise requires,— (1) "local authority" means a municipal corporation, a municipality, a district panchayat, a taluka panchayat or a gram panchayat constituted under the relevant enactment; (2) "relevant enactment" means— (a) in the case of the Municipal Corporation of the City of Ahmedabad, the Bombay Provincial Municipal Corporations Act, 1949, and in the case of any other municipal corporation, the law under which it is constituted; (b) in the case of a municipality, the Gujarat Municipalities Act, 1963; (c) in the case of a district panchayat, a taluka panchayat or a gram panchayat, the Gujarat Panchayats Act, 1961.