Section 3(1)(a) in The Bihar Health Cess Act, 1977
(a)by every person in any municipality constituted under the Bihar and Orissa Municipal Act, 1922 (B. &0. Act VII of 1922), and in any area specified in a notification issued under sub-section (1) of Section 388 of that Act, at the rate of forty per cent of the tax on a holding under clause (b) of sub-section (1) of Section 82 or under clause (b) of Section 389, as the case may be, of that Act and shall be recoverable in the same manner, as if it were such tax;