Entry tax in chhattishgarh

Dear Professionals

Entry tax is levy when goods are entered into a local area from another local area.

Local area means, area comprised within a local authority

Local authority means an authority constituted under a law relating to local authority but shall not include a Janapada Panchayat, a Zila Panchayat, a Mandal Panchayat or such other local authority as the State Government may, by notification, specify;

So my Query is

1)     Whether C.G. is a single local area as a whole, or comprised with many local areas.

2)     If C.G  is divided into many areas, then could u please provide the list of that area