Section 6B(3)(a) in The Gujarat Entertainments Tax Act, 1977
(a)[ (i) "Municipal Corporation" means a Municipal Corporation of the City constituted under Section 5 of the Gujarat Provincial Municipal Corporations Act, 1949 (Bom. LIX of 1949); [Substituted by Gujarat Act No. 18 of 2014, dated 28.7.2014.](ii)"Municipality" means a Municipality as defined in clause (14) of Sec. 2 of the Gujarat Municipalities Act, 1963 (Guj. 34 of 1964);(ii)a municipal borough as defined in clause (13) of section 2 of the Gujarat Municipalities Act, 1949 (Gujarat 34 of 1964);