Agartala Municipal Corporation has started its functioning with effect from

Concept: A Municipal Corporation is the urban local self-government body constituted under a State's Municipal Act to administer a large city. An existing Municipal Council is upgraded to Corporation status, and it begins functioning as a Corporation from the exact date named in the government's official notification.

Application: The Agartala Municipal Council was upgraded to the Agartala Municipal Corporation by the Government of Tripura. Official Government of Tripura records — the Economic Review 2013-14 and the Finance Minister's Budget Speech dated 19th February, 2014 — state that the Corporation started functioning with effect from 21st January, 2014.

Cross-check: The Finance Minister's Budget Speech, delivered on 19th February 2014, already refers to the Agartala Municipal Corporation as functioning — confirming only that the Corporation was functioning before 19th February, 2014. This does not by itself pin down the exact day within January or early February, but it is consistent with the Economic Review's date of 21st January, 2014, and it independently rules out any effective date after 19th February, 2014.

• 26th January, 2014 is not the notified effective date for the Corporation — no official Government of Tripura record ties the Corporation's commencement to this date.

• 21st February, 2014 cannot be correct, since the Corporation was already referred to as functioning in the Finance Minister's Budget Speech, delivered earlier that same month on 19th February, 2014.

• 28th February, 2014 cannot be correct for the same reason — the Corporation's functioning was already on official record before this date.