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Local laws Himachal Pradesh Directorate of Municipal Administration Himachal Pradesh Municipal Corporation Act, 1994

Municipal Corporation of Shimla issues Shimla Municipal Corporation (Property Taxation) Amendment Bye-Laws, 2022

10-Jun-2024 | No.MCS/Comm./taxDeptt/2024-377

The Municipal Corporation of Shimla via notification dated 10th June 2024 has issued the Shimla Municipal Corporation (Property Taxation) Amendment Byelaws, 2022.
By virtue of this update, the following changes have been made to the original 2015 bye laws:
1. In byelaws 6, new proviso has been inserted which says any land or building is for the first time assessed or rateables value of any land or building is increased, the Commissioner shall give written notice thereof in Form-G to the owner or to any lessee or occupier of the land and building.
2. In Byelaws 25, clause (ii) in column D after the word Guest House the Word, Bed and Breakfast, shall be added.
3. In Bye laws 27, new proviso has been added which provides that there shall be an enhancement in property tax @ 10% after every three years on the existing percentage of rateables value.

For more information, please refer to the document attached hereby.

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