Section 68(1) in The Himachal Pradesh Municipal Corporation Act, 1994
(1)A municipality, at a special meeting, shall pass a resolution, within a period of thirty days from the date of publication of notification under section 65, directing the imposition of tax with effect from the date to be fixed in the resolution if the municipality fails to pass such a resolution within the aforesaid period, the resolution in this behalf shall be deemed to have been passed by the municipality on the expiry of the period of said thirty days.
