(kōmĭl'ə) , city (1991 pop. 135,313), E Bangladesh, on the Gumti River. An administrative center on the main railroad and highway linking Chittagong with Dhaka, it is a collection point for hides and skins. It has a cottage industry in cane and bamboo basketry. Other industries include jute milling and a thermal power station. Comilla has eight colleges affiliated with the Univ. of Dhaka.