T. S. THAKUR, J. ( 1 ) THE question that arises for consideration in this appeal has been examined by us in another similar appeal titled ?agricultural Produce Market committee, Azadpur Versus Commissioner of Income-tax (ITA No. 749/2006) disposed of by the judgment of even date. ( 2 ) IN that case, we have taken the view that the Agricultural Produce marketing Committee, Azadpur is not a local Authority for purposes of Section 10 (20) of the Income-tax Act, 1961. The said decision, in our opinion, is applicable on all force to the present case also. For the reasons stated in the said judgment, we dismiss this appeal and uphold the view taken by the Tribunal that the appellant marketing committee is not a local Authority for purposes of Section 10 (20) of the Act. No costs. .