Section 13(1)(a) in Bihar and Orissa Primary Education Act, 1919
(a)in any municipality constituted under the Bihar and Orissa Municipal Act, 1922, and in any area specified in a notification issued under subsection (1) of Section 388 of that Act, be [fifty per cent] of the tax on 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;