law: 16. Definition of local authority and Company.-
  In this Act-
  (a) "local authority" means any 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 any municipal or local fund; and
  (b) "Company" means a company registered under any of the enactments relating to Companies from time to time in force in 2[India], or formed in pursuance of an Act of Parliament 3[of the United Kingdom] or by Royal Charter or Letters Patent;
  3[(c) "appropriate Government" means in relation to acquisition of land for the purposes of the Union, the Central Government, and, in relation to acquisition of land for any other purposes, the State Government].