Section 2(5) in Karnataka Tax on Entry of Goods Act, 1979
(5)[ 'local area' means an area within the limits of the city under the Karnataka Municipal Corporations Act, 1976 (Karnataka Act 14 of 1977), a Municipality under the Karnataka Municipalities Act, 1964 (Karnataka Act 22 of 1964), a Notified Area Committee, a Town Board, a Sanitary Board or a Contonment Board constituted or continued under any law for the time being in force and a Mandal under the Karnataka Zilla Parishads Taluk Panchayat Samithis, Mandal Panchayats and Nyaya Panchayats Act, 1983 (Karnataka Act 20 of 1985) [and panchayat area under the Karnataka Panchayat Raj Act, 1993 (Karnataka Act 14 of 1993)] [Substituted by Act 15 of 1992 w.e.f.1-5-1992].]
