Section 206(1)(a) in Kerala Municipality Act, 1994
(a)the principles which should govern-(i)the distribution between the State and the Municipalities of the net proceeds of the taxes, duties, tolls and fees leviable by the State, which may be divided between them and the allocation between the Municipalities of their respective shares of such proceeds;(ii)the determination of taxes, duties, tolls and fees which may be assigned to, or appropriated, by the Municipalities;(iii)the grant-in-aid to the Municipalities from the Consolidated Fund of the State;