Section 2(1)(f) in The Punjab Tax on Entry of Goods into Local Areas Act, 2000
(f)local area" means an area within the limits of a Municipal, Corporation established under the Punjab Municipal Corporation Act, 1976 or a Municipality established under the Punjab Municipal Act, 1911 or a Notified Area Committee or a Cantonment Board constituted or continued under any law for the time being in force or a Panchayat area under the Punjab Panchayati Raj Act, 1994, or any other local authority, as the case may be;