Section 2(c) in The M.P. Entertainments Duty and Advertisements Tax Act, 1936
(c)[ "entertainments duty" means a duty [X X X] [Substituted by M.P. Act No. 9 of 1972.] levied under Section 3;](cc)[ "Local Area" shall mean a Municipal Area/Notified Area/Town Area within the meaning of the Madhya Pradesh Municipalities Act, 1916 (No. 37 of 1961) or Special Area within the meaning of the Madhya Pradesh Nagar Tatha Gram Nivesh Adhiniyam, 1973 (No. 23 of 1973) or a Cantonment within the meaning of the Cantonment Act, 1924 (No. 2 of 1924) or a village within the meaning of the Madhya Pradesh Land Revenue Code, 1959 (No. 20 of 1959)] [Inserted by M.P. Act No. 3 of 1991 (w.e.f. 1-4-1991).];
