Section 2(1)(h) in The Maharashtra Tax on the Entry of Goods into Local Areas Act, 2002
(h)"local area" means the area for the time being included within the limits of, -(i)the Municipal Corporation of Brihan Mumbai, established under the Mumbai Municipal Corporation Act;(ii)a Municipal Corporation, established under the Bombay Provincial Municipal Corporations Act, 1949;(iii)the Corporation of the City of Nagpur, established under the City of Nagpur Corporation Act, 1948;(iv)a Zilla Parishad, established under the Maharashtra Zilla Parishads and Panchayat Samitis Act, 1961;(v)a Cantonment Board, established under the Cantonments Act, 1924: