Statutory body, corporation or authority are not Government or local authority :
A statutory body, corporation or an authority created by the Parliament or a State Legislature is neither ‘Government’ nor a ‘local authority’. It is a settled position of law (Agarwal v. Hindustan Steel AIR 1970 SC 1150) that the manpower of such statutory authorities or bodies do not become officers subordinate to the President under Article 53(1) of the Constitution and similarly to the Governor under Article 154(1). – – Thus regulatory bodies and other autonomous entities which attain their entity under an act would not comprise either Government or local authority – Para 2.4.10 of CBE&C’s ‘Taxation of Services : An Education Guide’ published on 20-6-2012.