Section 64(1)(a) in The Himachal Pradesh Municipal Corporation Act, 1994
(a)the principles which should govern -(i)the distribution between the State Government and the municipalities of the net proceeds of taxes, duties, tolls and fees leviable by the State, which may be divided between them and the allocation between the municipalities at all levels of their respective shares of such proceeds ;(ii)the determination of the taxes, tolls and fees which may be assigned to, or appropriated by, the municipalities ;(iii)the grants-in-aid to the municipalities from the Consolidated Fund of the State ;