Summary: ``In this paper, we have studied Bianchi Type-II viscous fluid cosmological models with magnetic field and time dependent gauge function $(\phi_i)$ in the framework of Layra's geometry. The magnetic field is considered in $YZ-$plane. We have assumed that expansion $(\theta)$ in the model bears a constant ratio to shear $(\sigma)$. The physical and geometrical aspects of the model in presence and absence of magnetic field are also discussed.''