In this Act, “local authority” means any person legally entitled to the control or management of any local or municipal fund, or legally entitled to impose any cess, rate, duty or tax within any local area;
    “funds”, used with reference to any local authority, includes any local or municipal fund to the control or management of which such authority is legally entitled, and any cess rate duty or tax which such authority is legally entitled to impose, and any property vested in such authority;
    “prescribed” means prescribed by rules made under this Act; and
    “work” includes a survey, whether incidental to any other work or not
    ¹[“The Government” or “the appropriate Government” means, in relation to cantonment authorities and in relation to port authorities in major ports, the Central Government, and in relation to other local authorities, the State Government.]