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The Jharkhand Value Added Tax Act, 2005
CHAPTER I PRELIMINARY

Body 2. Definitions -

In this Act unless the context otherwise requires:

(xxxi) "Local Area" (Omitted w.e.f. 01-07-2017) means the areas within the limits of a-

(a) Municipal Corporation (e) Town Board
(b) Municipality (f) Mines Board
(c) Notified Area Committee (g) Municipal Board
(d) Cantonment Board (h) Gram Panchayat
(i) Any Other Local Authority or any Authority by whatever nomenclature called, constituted or continued under or in any law for the time being in force.