Section 67 in The Himachal Pradesh Municipal Corporation Act, 1994
67. Limitation of taxing powers.
- Nothing contained in sections 65 and 66 shall authorise a municipality to levy any tax, toll or fee which the State Legislature has no power to impose in the State under the Constitution of India:Provided that any tax, toll or fee which immediately before the commencement of the Constitution was lawfully being levied in any municipal area may continue to be so levied until provision to the contrary is made by Parliament by law.Explanation. - In this section 'tax' includes any duty or cess.
