In this Act, unless the context otherwise requires,
(1) local authority means
(i) a municipal corporation constituted under the Bombay Provincial Municipal Corporations Act, 1949 (Bom. LIX of 1949),
(ii) a municipality constituted or deemed to be constituted under the Gujarat Municipalities Act, 1963 (Guj. 34 of 1963),
(iii) a district local board constituted under the Bombay Local Boards Act, 1923 (Bom. VI of 1923),
(iv) a village panchayat constituted under the Bombay Village Panchayats Act, 1958 (Bom. III of 1959), or
(v) a gram panchayat, nagar panchayat, taluki panchayat or district panchayat constituted or deemed to be constituted under the Gujarat Panchayats Act, 1961 (Guj. VI of 1962);
(2) relevant enactment in relation to a local authority means an enactment under which such local authority is or is deemed to be constituted.