Section 103 in The Himachal Pradesh Panchayati Raj Act, 1994
103. Local rate.
(1)Except as hereinafter provided all land shall be subject to payment of a rate to be called the "local rate" at such rate of its annual value not exceeding twenty five per cent as Government may determine from time to time.(2)The Government may, by notification, abolish, reduce or exempt any land or any class of land from the levy of the local rate.
