Section 65(2) in The Himachal Pradesh Municipal Corporation Act, 1994
(2)Such other tax, at such rates, as the State Government may, by notification, in each case direct:Provided that no tax shall be imposed under sub-section (2) unless an opportunity has been given in the prescribed manner to the residents of the municipal area or to the affected parties to file objections and the objections, if any, thus received have been considered.]
