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The Railways (Local Authorities' Taxation) Act, 1941

( ACT NO. XXV OF 1941 )

2. In this Act-
(a) “local authority” means a local authority as defined in the General Clauses Act, 1897, and includes any authority legally entitled to or entrusted with the control or management of any fund for the maintenance of watchmen or for the conservancy, of a river;
(b) “railway administration” has the meaning assigned to the expression in clause (6) of section 3 of the Railways Act, 1890.

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