JUDGMENT

S. SAGHIR AHMAD, J. - Whether the Haryana Housing Board is a "Local Authority" within the meaning of Section 32(iv) of the Payment of Bonus Act, 1965 is the question to be decided in these appeals. If it is held that it is a "Local Authority", this Act, namely, the Payment of Bonus Act, would not apply to its employees, as it is provided in Section 32(iv) that it would not apply to those categories of employees (including the employees of the "Local Authority") enumerated, specified and categorised therein.

2. "Local authority" has not been defined in the Payment of Bonus Act, 1965 but it has been defined in section 3(31) of the General Clauses Act, 1897 as under :

"3. (31) local authority shall 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."

3. Incidentally, "local authority" has also been defined in Section 2(j) of the Haryana Housing Board Act, 1971 as under :

"(j) Local authority means a municipality constituted under the Punjab Municipal Act, 1911 (Punjab Act 3 of 1911), or a Gram Panchayat constituted under the P