Entry tax in chhattishgarh

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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

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Pls Ans.........


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