Page 92 - GSTL_23rd April 2020_Vol 35_Part 4

418 GST LAW TIMES [ Vol. 35
(b) a Municipality as defined in clause (e) of article 243P of the
Constitution;
(c) a Municipal Committee, a Zilla Parishad, a District Board, and
any other authority legally entitled to, or entrusted by the
Central Government or any State Government with the con-
trol or management of a municipal or local fund;
(d) a Cantonment Board as defined in section 3 of the Canton-
ments Act, 2006 (41 of 2006);
(e) a Regional Council or a District Council constituted under the
Sixth Schedule to the Constitution;
(f) a Development Board constituted under article 371 and article
371J of the Constitution; or
(g) a Regional Council constituted under article 371A of the Con-
stitution;”
4.2 The Applicant claims that NKDA is a local authority under Section
2(69)(c) of the GST Act, being an authority other than a Municipal Committee, a
Zilla Parishad or a District Board that is legally entitled to and entrusted by the
State Government with the control and management of a local fund.
4.3 Section 2(69)(c) of the GST Act is similar to Section 3(31) of the Gen-
eral Clauses Act, 1897, which defines a local authority to mean a municipal
committee, district board, body of port commissioners or other authority legally
entitled to, or entrusted by the Government with the control or management of a
municipal or local fund. In Agricultural Produce Market Committee Narela, Delhi
[(2008) 9 SCC 434] the Apex Court has examined the context in which it has earli-
er interpreted the words ‘other authority’ in R.C. Jain (supra). The court adopted
the test of ‘like nature’. As the words ‘other authority’ came after the words ‘Mu-
nicipal Committee’, ‘District Board’ or ‘Body of Port Commissioners’, it took col-
or from these earlier words. But Municipal Committees or District Boards, alt-
hough have significance in 1897, have little relevance nowadays except being
kept in the statute out of abundant caution. The purpose and object are, there-
fore, to cover those bodies, which are discharging municipal functions but are
not covered by the definition of municipalities as required to be constituted un-
der Art. 243Q of the Constitution [refer to the Apex Court judgment dated 12-10-
2018 on Urban Improvement Trust (Case No. CA 10577 of 2018)]. The words ‘Body
of Port Commissioners’ are not relevant in the context of Section 2(69)(c) of the
GST Act.
4.4 It appears from the objects and reasons for enactment of the NKDA
Act that it intends to provide for the planned development in the areas within
New Town, Kolkata, and matters connected therewith or incidental thereto. Sec-
tion 16 of the NKDA Act lays down that NKDA shall, within the territorial limits
of New Town, made adequate provision for such public works as water supply,
construction, maintenance and cleaning of sewers and drains, sewerage and
drainage works, construction, maintenance, alteration and improvement of pub-
lic streets, bridges and culverts, flyovers, sub-ways etc. In the sphere of town
planning and development NKDA shall control all building operations and regu-
lation of building uses, maintain public parks, squares, gardens, water-bodies
and recreation centres, take measures for beautification of the township and
similar activities related to development of a planned township. NKDA, there-
fore, performs such functions as are listed under the Twelfth Schedule and en-

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