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2011 (1) TMI 1038 - HC - Income TaxU. P. Jal Nigam, Lucknow - whether a "local authority" or "company"? - Held that:- the powers and functions of U. P. Jal Nigam are akin to the various powers and functions amongst others of the municipalities or district boards. It has already been demonstrated that the Jal Nigam was established to improve the water supply and sewerage services in the State, which was being performed earlier by the municipal bodies. Due to rapid growth in the population and vast expansion of urbanization and fast development of science, it appears that the State Government though it fit to entrust the work of water supply and sewerage services to a specialized body (the U. P. Jal Nigam), instead of leaving it in the hands of unspecialized persons, discharging the municipal functions. It has not been found as a fact even by the Income-tax Appellate Tribunal that the U. P. Jal Nigam has been formed to trade in water supply or it is a trading organization. The constitution of the Jal Nigam shows that it has popular representatives as its five members are amongst the elected representatives. It has got power of superintendence over the Jal Sansthans and the Jal Sansthans have been held to be "local authority" - thus decided U. P. Jal Nigam, Lucknow, is a "local authority".
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