Section 36(3) in The Himachal Pradesh Municipal Corporation Act, 1994
(3)Wherever it is expedient to do so in the public interest and for the efficient performance of the functions entrusted to the municipality under this Act, the municipality may, with the prior approval of the State Government, entrust any of its civic services and amenities (including collection of taxes and revenues) in relation to any matter to which the power of the municipality extends, to any person or agency subject to such conditions and restrictions, as it may consider necessary to impose.
