Section 98(1)(a) in The Himachal Pradesh Panchayati Raj Act, 1994
(a)the principles which should govern -(i)the distribution between the State and the Panchayats of the net proceeds of the taxes, duties, tolls and fees leviable by the Government which may be divided between them and allocation between the Panchayats of their respective shares of such proceeds;(ii)the determination of the taxes, duties, tolls and fees which may be assigned to or appropriated by the Panchayats;(iii)the grants-in-aid to Panchayats from the Consolidated Fund of tie State.