Section 61(3) in Punjab General Sales Tax (Deferment and Exemption) Rules, 1991
(3)The following shall be known as 'B' Category Growth Areas, namely :-(i)Area of Hoshiarpur District excluding the area of Tanda Block;(ii)Area of Sangrur District excluding the area of Bhawanigarh Block;(iii)Area of Bathinda District excluding the area of Rampura Block;(iv)Area of Faridkot tehsil of the Faridkot District;(v)Area of Rajpura tehsil of Patiala District excluding the area falling within the Chandigarh Capital periphery but including the areas which are identified and declared for industrial use subject to the condition that such areas are outside the limits of the respective Municipal Committee or the Notified Area Committee, as the case may be;(vi)Kharar Tehsil in the Ropar District excluding the areas which have been declared controlled areas under the provisions of New Capital (Periphery) Central Act, 1952 but including the areas which are identified and declared for industrial use by the Government in the Department of Industries subject to the conditions that such areas are outside the limits of a Municipal Committee or the Notified Area Committee, as the case may be;(vii)Backward area, bet area and submontane areas;
