Definition- In thisAct, unless there is anything repugnant in the subject

or context(a) "auditor'' means an auditor appointed under thisAct ; 1[(b) "Examiner of LocalAccounts" means the Examiner of LocalAccounts

appointed under Section 4 and includes any officer for the time being performing the duties of the Examiner of Local Accounts; and]

1. (c) "Local fund" means any fund not being a Cantonment fund to the control or management of which a Local Authority is legally entitled and any cess, rate, duty, or tax which such authority is legally entitled to impose and any property vested in such authority.