Section 65(1) in The Himachal Pradesh Municipal Corporation Act, 1994
(1)Save as otherwise provided in this Act, the unit area rate of tax on lands and buildings within the municipal area shall be between one per cent to twenty five per cent of the ratable value of land and building, as may be determined by the municipality from time to time:Provided that the municipality may exempt wholly or partially or levy lower rate of tax on the lands and buildings or portion thereof, which is exclusively used for the purpose of public worship and the area of vacant lands and buildings or portion thereof, exclusively used for the purpose of public burial or as a cremation ground, or any other place used for the disposal of dead.
