12 April 2016
could anybody tell me what is the definition on municipality for the purpose of sec. 2(14) ?. Does it include a panchayat or village ?. because in the bracket it is mentioned 'by whatever name called'..
12 April 2016
For the purpose of Section 2(14) the definition of municipality does not cover Gram Panchayat or Village Panchayat. . Municipality has been defined as an institution of self-government constituted under article 243Q; . "Panchayat" means a Panchayat constituted under article 243B; . http://indiacode.nic.in/coiweb/amend/amend74.htm
19 April 2016
thanks a lot sir.. But could you please let me know, whether this has been mentioned anywhere in act, rule or any circular issued by cbdt ?...