Page 78 - GSTL_13th August 2020_Vol 39_Part 2

164 GST LAW TIMES [ Vol. 39
(b) a “Municipality” as defined in clause (e) of article 243P of
the Coristitution;
(c) a Municipal Committee, a Zilla Parishad, a District
Board, and any other authority legally entitled to, or en-
trusted by the Central Government or any State Gov-
ernment with the control or management of a municipal
or local fund;
(d) a Cantonment Board as defined in section 3 of the Can-
tonments Act, 2006;
(e) a Regional Council or a District Council constituted un-
der 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
Constitution.
(2.4) Panchayat Raj Engineering Department (PRED) was formu-
lated during the year 1967 by the Government of Andhra
Pradesh. It functions directly under the Ministry of Pancha-
yat Raj & Rural Development and at State level Secretary to
Government (PR & RD) as its administrative head and Engi-
neer-in-Chief as its technical head.
(2.5) Hence, APPRED is formulated by the State Legislature of
Andhra Pradesh and functions directly under the Ministry of
Panchayat Raj & Rural Development and hence, qualifies to
be a Local Authority.
(III) Services are in relation to any function entrusted to a Panchayat under
Article 243G of the Constitution
(3.1) Article 243G of the Constitution has been briefed for refer-
ence :
“243G. Powers, authority and responsibilities of Panchayat
Subject to the provisions of this Constitution the Legislature of
a State may, by law, endow the Panchayat with such powers
and authority and may be necessary to enable them to func-
tion as institutions of self-government and such law may con-
tain provisions for the devolution of powers and responsibili-
ties upon Panchayat, at the appropriate level, subject to such
conditions as may be specified therein, with respect to
(a) the preparation of plans for economic development and
social justice;
(b) the implementation of schemes for economic develop-
ment and social justice as may be entrusted to them in-
cluding those in relation to the matters listed in the Elev-
enth Schedule.”
(3.2) The Eleventh Schedule (Article 243G) of the Constitution list
out the matters for economic development and social justice.
The relevant extract of the schedule has been stated hereun-
der :
“…..
…..
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