Which of the following best states the meaning of "local authority" under section 3(31) of the General…

Section 3(31) defines local authority as "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. The defining feature is control of a municipal or local fund. A government department or a registered society does not meet that test merely by working in a locality.