Section 6B(3)(b) in The Gujarat Entertainments Tax Act, 1977
(b)"other area" means any area of a village which is within a radius of five kilometer from any City as defined in clause (8) of Sec. 2 of the Gujarat Provincial Municipal Corporations Act, 1949; or from any municipal borough as defined in clause (13) of Sec. 2 of the Gujarat Municipalities Act, 1963 (Guj. 34 of 1964).]