Section 68 in The Himachal Pradesh Municipal Corporation Act, 1994
68. Procedure regarding taxes under section 65.
(1)A municipality, at a special meeting, shall pass a resolution, within a period of thirty days from the date of publication of notification under section 65, directing the imposition of tax with effect from the date to be fixed in the resolution if the municipality fails to pass such a resolution within the aforesaid period, the resolution in this behalf shall be deemed to have been passed by the municipality on the expiry of the period of said thirty days.(2)After the resolution is passed or deemed to have been passed under sub-section (1) the State Government shall notify in the Official Gazette the imposition of the tax from the appointed date.
