Definitions

[(1)] In this Act, unless there is anything repugnant in the subject or context-- Definitions.

1. (a) "Auditor" means the [Chief Auditor] or any other person empowered by [the [State] Government] to perform the functions of an auditor under this Act ;
2. (aa) "Chairman" means [in the case of the Municipal Corporation of the City of Nagpur, the Municipal Commissioner for that City, in the case of a Zilla Parishad or Panchayat Samiti constituted under the Maharashtra Zilla Parishads and Panchayat Samitis, 1961, the Chief Executive Officer as defined in that Act,] and in the case of any other local authority, the president or chairman thereof ; and includes in the case of a dissolved or superseded local authority, the person or persons lawfully appointed to exercise the powers and perform the duties of such local authority ;
3. (aaa) "Chief Auditor" means the Chief Auditor, Local Fund Accounts and includes [The Deputy Chief Auditor, Local Fund Accounts (Senior) and] the Deputy Chief Auditor, Local Fund Accounts ;
4. (ab) "Detailed audit" means an audit of accounts for the whole year ;
5. (c) "Local authority" mean a local authority as defined in clause

1. (26) of section 3 of the Bombay General Clauses Act, 1904, and includes a school board constituted under the [Bombay Primary Education Act, 1947] [and a Panchayat Samiti constituted under the Maharashtra Zilla Parishads and Panchayat Samitis Act, 1961] ;