Regulation 83 — REGULATIONS_AUDIT

83. Meaning of the expression ‘body’ and ‘authority’ The expression ‘authority’ means a person or body exercising power or command vested in it by virtue of the Constitution or any law made by the legislature. The expression ‘body’ means an aggregate of persons, whether incorporated or unincorporated, and includes an institution or organisation set up as an autonomous organisation under a specific statute or as a society registered under the Societies Registration Act, 1860 or Indian Trusts Act, 1882 or any other statute, voluntary organisation or non-Government organisation, urban or rural local self-Government institution, co-operative society, society or club, etc.