Section 75(1) in The Himachal Pradesh Municipal Corporation Act, 1994
(1)After the objections have been enquired into and the persons making them have been allowed an opportunity of being heard either in person or by authorised agent, as they may think fit, and the revision of the valuation and assessment has been completed, the amendments made in the list shall be authenticated by the signatures of not less than two members of the municipality who shall at the same time certify that no valid objection has been made to the valuation and assessment contained in the list, except in the cases in which amendments have been entered therein ; and, subject to such amendments as may thereafter be duly made, the tax so assessed shall be deemed to be the tax for the year commencing on first day of April of the year in which notice was issued under section 73 or section 74 of this Act :Provided that this date will not be earlier to the date on which the building comes into existence.
