Section 13(1)(b) in Bihar and Orissa Primary Education Act, 1919
(b)in the area to which the Patna Municipal Corporation Act, 1951, applies, be [fifty per cent] [Substituted by Bihar Act, 28 of 1976, vide Section 2 thereof (w.e.f. 1st October 1974).] of the tax on a holding under clause (a) of Section 123 of that Act and shall be recoverable in the same manner as if it were such tax; and