Section 3(1)(b) in The Bihar Health Cess Act, 1977
(b)by every person in the area to which the [Patna Municipal Corporation Act, 1951 (Bihar Act VIII of 1952)] [Now, Bihar Municipal Act, 2007.], applies, at the rate of forty per cent of the tax on a holding under clause (b) of Section 123 of that Act and shall be recoverable in the same manner as if it were such tax; and