Section 2(1)(f) in The Bihar Tax on Entry of Goods into Local Areas for Consumption, Use or Sale Therein Act, 1993
(f)"Local Areas" means the areas within the limits of a-(i)Municipal Corporation;(ii)Municipality;(iii)Notified Area Committee;(iv)Cantonment Board;(v)Town Board;(vi)Mines Board;(vii)Municipal Board;(viii)Gram Panchayat;(ix)Any other local authority by whatever nomenclature called, constituted or continued in any law for the time being in force.