Accounts Branch is headed by Accounts Officer {Deputy Controller(F&A)}. This Branch is responsible for proper maintenance of accounts of the Municipal Corporation Shimla.  Accounts of Municipal Corporation are being maintained under Accrual Based Double Entry System of Accounting w.e.f. 1.4.2007. Accounts Officer is assisted by following Accountant/Senior Assistants in maintaining the accounts:-

1.                Accountant

2.                Establishment Assistant

3.                Assistant-I (Work Assistant)

4.                Assistant-II

5.                Assistant-IV

          6.                Provident Fund Assistant

1. Accountant

 a) Keep a constant watch on the state of Cash and Bank balances and Investments relating to Municipal Fund.

 b)  Prepare Budget Estimates, allocation of Budget to various functionaries and control over Budget expenditure.

 c)  Prepare monthly/quarterly/annual accounts (Balance Sheet) of the Corporation.

 2. Establishment Assistant

a)     Deals with processing/passing Pay Bills, Loans & Advances to employees & TA/DA of staff & verification of leave title   for payment of leave encashment etc. relating to different departments of the Corporation.

 3. Assistant-I (Work Assistant)

a)     Deals with processing/passing Work Bills relating to Municipal/Grant works, maintain proper record of various grants received, deduction of TDS/VAT from work bills and its timely deposit. Work Assistant is also responsible to ensure proper entries are recorded in the Asset Registers before passing any work bill. 

4. Assistant-II

a)     Deals with passing/processing purchase and supply bills, contingent bills and  Temporary & Permanent Advances. Assistant-II is also responsible to ensure proper entries are recorded in the Registers of Assets and Stores before passing any work bill.

5. Assistant-IV

a)   Deals with processing/passing Pay Bills, Loans & Advances to employees & TA/DA of staff & verification of leave  title for payment of leave encashment etc. relating to Health Department and passing of Telephone, electricity, Water bills etc.

6. Provident Fund Assistant  

a)     Deals with maintenance of General Provident Fund accounts and Contributory Pension Scheme accounts of employees and Investments under GPF/CPS.  PFA is also responsible for making payment of pension/retirement benefits of the retired municipal employees.   

 Following General Registers and Forms are being used for maintenance of accounts of Municipal Corporation Shimla:-

                     General Registers & Forms

Tax Department, M.C. Shimla is responsible for assessment and collection of municipal taxes as per procedure laid down in chapter-VIII of the H.P. Municipal Corporation Act, 1994. The department is headed by the Secretary (Tax), who is in the pay scale of Supdt. Grade-I and functions under the overall superintendence of the Asstt. Commissioner/Commissioner.

 The property tax bills are being generated every year in the month of April as per the provision of the Property Taxation Bye Laws-2015.

Rate of tax on lands and buildings.- The unit area rate of tax on lands and buildings within the municipal area is between one per cent to twenty five per cent of the rateable value of land and building, as determined by the Corporation from time to time.

Determination of rateable value of lands and buildings assessable to taxes.- The rateable value of lands and buildings assessable to taxes as specified in section 86 is (a) in the case of land, the rateable value is based upon per square meter of the actual area of land multiplied by the 5 relevant factors prescribed for the particular zone and in the case of building, the rateable value is based upon per square meter of plinth area multiplied by 6 relevant factor prescribed for the particular zone. (b) for levy of tax on lands and buildings, the entire municipal area is divided into different zones and each zone  has relevant factors having different values. (c) for the purpose of determination of 7 [ratable value], there are five factors i.e (i) location, (ii) occupancy, (iii) Age of building, (iv) use of building, (v) type of structure. Each factor shall have different value for different zone as is be determined by the Corporation, from time to time. (d) the mode for levy, calculation and assessment of tax which relates to the classification, usage of the buildings or apportionment of buildings or vacant land and open spaces forming part of the land and building is prescribed by bye-laws. In case the amount of tax specified in the bill is paid within fifteen days from the date of receipt of such bill,

however, this rebate is not be applicable in the case of defaulters who are in arrear of tax and shall be liable for penalty of five percent of the tax due.

 Demand of Property Tax :-  Demand of property tax is raised annually by issuing a single property tax bill on Form-B for each unit of property. The service of bill is effected by hand, Self generation, mobile sms and by post under certificate of posting or by registered speed post.

 Payment of Property Taxes:- Every person who is liable to pay any of the property tax can pay the same through Online, LMK, by Cash and Cheques in MC Treasury in favour of the Commissioner Municipal Corporation Shimla or through RTGS in the Bank Account of Municipal Corporation Shimla. 

Pay Bills Here : http://mybill.shimlamc.gov.in/
Form E-House Tax:  https://www.statusin.in/uploads/10622-House%20Tax.pdf

Form E-House Tax :

Filling of return for assessment of properties for Municipal Taxes:
Location factor/characteristic and its value:
(i) Number of zones :- The entire old and merged Municipal area has been divided i.e. A&B zone.

Related : Shimla Municipal Corporation Procedure of House Tax Assessment

Location factor/characteristic and its value

(i)Number of zones:-  The entire old and merged Municipal area has been divided i.e. A&B zone.

(i)Location factor (F-1) @ 5 is same for both the zones.

Structural factor, Characteristics and its values (F2):-

(i)         For Pucca-building value per Sq.Mtr.                         = 3.00

(ii)        For Semi-Pucca building, value per Sq. Mtr. = 2.00

(iii)       For Kuccha building, value per Sq. mtr.                    = 1.00

Age factor and Age-wise grouping and value of the Building (F3):-

Occupancy factor/Characteristic and its value (F4):-

(i) Value for residential occupancy:

(ii) Value per sq.mtr. for non-residential Occupancy.

 Use factor/Characteristic and its value (F5):-

The value of Use factor/characteristic of the unit(s) of the lands & buildings for the purpose of Clause (c) ibid shall be as under:-

 (i) Residential                                        = 1.50/-                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           

(ii) Non Residential                                = 2.50/-

 Method for calculation of Rateable Value and Rate of property tax on the unit of lands and Buildings:- Area (in sq.mtrs) of a unit multiplied by value of relevant factors of unit area method as mentioned in 22 to 26 of the bye laws. The figure that will so come out, thereof shall be the net rateable value of unit and property tax shall be charged on that net rateable value at the rate of 15% in Zone A and 10% in Zone B for lands and in case of buildings as under:-

                                    A Brief Note of e-Governance Cell, MC Shimla

Background:

With the introduction of Information Technology in the Govt. sector, IT-Cell was also established in the MC Shimla in the year 1995. Earlier the work was more of typing nature. During the year 1999, the UNIX System was introduced. In the year 2007, MC Shimla has developed the 07 No. of Application/Software i.e. Accounts, Tax Bill, Water Bill, Cash  Counter, Birth & Death Registration, License, Rent & Lease Bill) on interanet basis. As per Govt. Notification No. UD-F(5)12/06 dated 19-03-2007, the e-Governance Cell was constituted in MC Shimla. The achievements which were accomplished after that in e-Governance are as under:

Implementation of e-Governance Project:

Municipal Corporation Shimla through Department of IT, Himachal Pradesh developed a platform for online delivery of Government to Citizen Services (G2C) under e-District Mission Mode Project to give better Government Services at less cost and minimizing number of visits of citizens to MC Shimla. The service delivery is faster to the citizens making online payment through Payment Gateway. Citizens can track their transaction status, their payment records etc. and it brings transparency in the delivery system. These services come under Public Service Guarantee Act to provide time bound Citizen Centric Services to the General Public. The following 11 online G2C Services are provided by MC Shimla. The e-Services mentioned at Sr. No. 1 to 7 were launched on 18-02-2018 and Sr. No. 9 to 11 were launched on 06-09-2019 in public domain:

The following Online Application for development and implementation in MC Shimla are also under process:

The following e-Services are proposed for implementation in MC Shimla:

The following Government e-Services are also successfully running:

Beside above the following WhatsApp Groups are maintained by e-Gov. Cell, MC Shimla :

The Complaints received through MC Shimla WhatsApp Complaint Number 7876578935 are also monitored by e-Governance Cell, MC Shimla.

Functioning of e-Governance-Cell

a)     Maintaining the SERVER of Municipal Corporation Shimla.

b)     The Problem related to all software /applications installed in MC Shimla are also resolved by the e-Governance Cell. Providing the necessary inputs for development of Software.

c)      Maintaining and providing whole electronic information of MC Shimla. Presently there are 2 no’s official e-mail ID are existing viz mcs_shimla@yahoo.com & mcsml-hp@nic.in. Print of every e-mail received under these official e-mail ID is being sent to the Commissioner/concerned branches through proper Diary No. of Computer Section. Reply of letter relating to e-mail received from different deptt./branches are also sent by the computer section to the concerned.

d)     Taking the backup of whole information of MC Shimla at the end of the day.

e)     Updating and reloading MC web-site from time to time.

f)       Maintaining online/LAN services in the MC Shimla. All the branches of Municipal Corporation Shimla viz Cash Branch, Tax Deptt. Estate Branch all other deptt./branches established in the main building are inter-connected through LAN. These branches/Deptts. are connected through Lease Line Connectivity. The Problem related to LAN service also rectified by the Computer Section.

g)     Providing necessary training to the staff of various departments of MC Shimla.

h)     Monitoring of e-Samadhan online Software. In e-Samadhan print of each grievance/demand received under e-Samadhan is being sent to the concerned deptt./branches through proper diary no. of e-governance  cell for further necessary action. Further computer section is updating the status of grievance/demand through online entry in the Software of e-Samadhan received from different deptt./branches of MC Shimla.

i)        Dairy & Dispatch the daily dak and files.

j)        Monitoring of the working of the Nigam Suvidha Kendra, Municipal Corporation Shimla.

This Department is the Administrative Department of the MC the function of which is to have over all control and coordination amongst amongst various branches and departments of the corporation.  It is headed by the Joint/ Assistant Commissioner of the corporation. 

This department is further divided into different branches viz. Establishment, Accounts Branch, Estate Branch, Tax Deptt., Cash Branch, Record Branch & Reader Branch. 

 Functions       

1.    Over all co-ordination amongst various departments of Municipal Corporation Shimla.

2.    Establishment matters.

3.    Redressal of public greivances

4.    Information under the Right to Information Act.

5.    Organizing functions, Festival & Fairs.

6.    Management of M.C. Vehicles.

7.    Maintenance of Record.

8.    Redressal of public grievances.

9.    Meetings (both internal & external).

10.   Preparation of bye-Laws/Rules.

11.   Vidhan Sabha business.

12.   Purchase of stationary Articles, printing of various materials.

13.   Implementation/introduced various schemes sponsored by the Central/State Govt.

14.   Revenue record/matters.

15.   All correspondence with the general public, State Govt., other Govt., departments etc.

16.   Misc. works.

This branch is the custodian of MC property. It is also amongst the major revenue earning branches of the corporation. It is under the control of joint commissioner/assistant commissioner. It was created in the year 1982.

FUNCTIONS

It controls and regulates the immovable property of the MC. Its functions are:

i.  To look after the immovable property of the corporation.

ii.  To lease out, rent out or alienate the property of the corporation.

iii.  To issue various business and other licenses under the MC Act.

iv.  To control the labor hostels.

v.  Recovery of arrears/ mc dues.

vi.  To grant permissions for hoardings, banners, posters, road shows etc.

vii.  To regulate the activities of the hawkers, migratory labors etc.

viii.  To look after the working women hostels.

 At present the Law Department of the Corporation is being headed by the Joint Commissioner (Law) and all the cases pending before the various Courts i.e. from District Courts to Hon’ble Supreme Court are being monitored by the Law Department of the Corporation. In addition there are cases pending before the Consumer Commission and other statutory authorities which are being pursued/ monitored by the Law Department regularly. The Joint Commissioner (Law) is a statutory authority under Section 46(3) of the Himachal Pradesh Municipal Corporation Act, 1994 and the role of Joint Commissioner (Law) is to aid and advise the Corporation in all legal matters.

 In addition the Joint Commissioner (Law) has been conferred with the powers of Spl. Judicial Magistrate 1st Class by the Hon’ble High Court to try the offences detailed in the Himachal Pradesh Municipal Corporation Act with power to try the said offences, summarily under section 260 of the code of criminal procedure 1973 within the local limits of the Municipal Corporation Shimla.

At present, there are about 450 cases pending adjudication in different Courts and the Corporation has also engaged Standing Counsels to contest these cases before the various Courts and the monitoring of these cases are being done regularly by the Law Department headed by the Joint Commissioner (Law). All the orders/directions issued by different Courts are regularly sent for compliance to different departments of the Corporation.

 In the Corporation there are various types of cases concerning building construction violations, public interest litigations, consumers related disputes and disputes relating to realization of lease money or rental value etc. 

Roads & Building Department is looking after the roads and buildings activities within M.C. Shimla and provides basic amenities to the General public relating to Roads & Buildings Department.  In the city there are 234-Ambulance Roads, 455-Paths, 78-Rain Shelters and 52-Parks which are being maintained by the Roads & Buildings Department of Municipal Corporation Shimla. The total length of these roads & paths in M.C. Limit is 102.30 km & 86.157 Km respectively.

The Roads & Building Department provides services to the residents of Shimla City as per the provision of HPMC Act, 1994. Under this act, the Department is providing various basic amenities such as:-

Ø  Roads & Road side drains,

Ø  M/T & Re-surfacing of Roads,

Ø  Repair & maintenance of Roads/Paths/ Streets,

Ø  Construction & maintenance of Nallahs,

Ø  Repair & maintenance of Rain Shelter,

Ø  Providing railings on road side,

Ø  Construction of R/walls to the road and

Ø  Construction of Shops, Buildings, Car parking, Community Halls etc.

Ø  P/F Street Lights & High Mast Lights

This Department provides street lights within M.C. Shimla. At present there are about 11950 LED Street Light Points and 26 Nos High Mast Lights within M.C. Shimla which are being maintained by M.C. Shimla through EESL & HPSEBL. The public has been facilitated to lodge the complaint for repair of Street Lights on Toll Free Number-18001803580 which will be resolved within 48 hours. Also new street light points are installed through M.C. Shimla.

In addition, this Department allows the permission for digging of M.C. Roads/Paths/Streets to the local public as well as the Govt. Departments for laying of water, sewerage pipe lines & Cables etc. For obtaining permission for digging of M.C. Roads/Paths/Streets, concerned can apply on a simple paper along with site plan for which the approved rates here as under:- 

The above rates are applicable upto 31.03.2018 and thereafter the same shall automatically be revised with enhancement @ 10% for every financial year with rounding off to next higher multiple of Rs. 50/- or Rs. 100/- only as per approval of Hon’ble M.C. House.

This Department also allows permission for dumping of debris/malva at approved MC Dumping Site online. Applicant can apply online on the website edistricthp and then on MC Services (Muck Dumping Application). The approved rates for the purpose here as under:-

The above rates are applicable upto 31.03.2014 and thereafter the same shall automatically be revised with enhancement @ 10% for every financial year with rounding off to next higher multiple of Rs. 50/- or Rs. 100/- only as per approval of Hon’ble M.C. House.

It has also been mandatory to deposit security amount, which will be refunded after completion of dumping of debris/malva, during submission of application online as per detailed below:-

Upto Rs.20,000/- @ 25% of bill amount generated.

Rs. 20,001/- to Rs.50,000/- @ 20% of bill amount generated.

Rs. 50,001/- to  Rs.1,00,000/- @ 15% of bill amount generated.

Above Rs.1,00,000/- Rs. 20,000/-

During last two or three years about 907 parking slots have been constructed by this Department at 44 places/sites in different locations under “AMRUT” & “Creation of Assets”. The work of about 632 parking slots at 25 places/sites in different locations is in progress under “AMRUT” & “Creation of Assets”. In addition, this Department has proposed 86 places/sites for construction of parkings in different locations within Shimla town under “Shimla Smart City Mission”. These sites will provide about 900 parkings slots in different locations within M C Shimla. The construction work of these parkings under this Mission is in progress.

This department has constructed 6-storey “Aajivika Bhawan” with parking facilities near Subzi Mandi Ground at Lift, Community Centre Building at Summerhill and 48 Dwelling Units at Krishna Nagar. This department has also done widening of MC roads at 14 places in different locations. The detail of roads are as under:-

Ø     Road from Capital Hotel to Annandale

Ø     Near Petrol Pump Boileauganj

Ø     Road leading to Dev Lodge Tutikandi

Ø     Road from Chalaunti chowk to Shilla Niwas Sanjauli

Ø     Road from Sanjauli Chowk to North Oak Hill Top

Ø     Road from HBC to Roop Sadan Sangti

Ø     Road leading to Kuftadhar Panchayat Ghar Pagog

Ø     Road near Butel House Chitkara Park

Ø     Road from Laxmi Narain Mandir to Nalagarh road Totu

Ø     Road from Shiv Mandir to Lal Pani

Ø     Road leading to Churat from Dhalli Tunnel.

Ø     Road from Rekta Niwas to Pathak Niwas at Dev Nagar

Ø     Road from Lower Lab to Kalyana Kanlog

Ø     Road leading to Shiv Puri Kanlog.

Administrative Set up

The overall command of water supply and sewerage department is of Municipal Engineer, who is assisted by two Superintendent with necessary ministerial staff to run the administrative works and revenue sections.

The works wing looks after the establishment matters of this department including general correspondence and purchases and the revenue wing holds the works of revenue collection i.e. water charges, attending public grievances about water billing and processing of water and sewerage connection cases of applicants for sanction of competent authority as per procedure laid down by Corporation from time to time for management of water distribution and sewerage system.

 In addition to above there are two Sub-Divisions under Water Supply and Sewerage Department.  Each sub-Division is headed by Assistant Engineer-I & II, who are further assisted by five Junior Engineers.

Value of Assets:

The production cost of water as assessed by the I&PH. Deptt. is Rs. 22.50 per thousand liters and the I&PH. Department is supplying bulk quantity of water to M.C. Shimla @ Rs. 4/- per thousands Ltrs.  with subsidy of 82.22%.   The operation and maintenance cost is Rs 6.50 per thousand ltrs. Thus the water distribution cost Municipal Corporation @ Rs.10.50 per thousand liters and M.C. Shimla is distributing water to the consumers of Shimla town @ Rs.2.50 per thousand liters. for domestic purpose, thereby giving subsidy of 76.20%.

Establishment- particulars of the employees:

The Municipal Engineer, who heads the department of Water Supply & Sewerage is assisted by following staff to look after the various affairs.

There are two posts of Superintendent Gr.-II (i) Supdt.works (ii) Supdt.Revenue. The Supdt.(Works) is assisted by Establishment Assistant, Purchase Assistant, diarists, dispatcher, and Steno typist.

Similarly, Supdt. (Revenue) is assisted by two Assistants and 11 clerks (Meter Readers) and is in charge of releasing water & Sewerage connections and reading of water meters, billing and receipt posting.  Besides this, details of revenue collection on day to day basis is also accounted for by this section.

No specific drawing branch is available with the Municipal Engineer.  Only one Draughtsman and one Surveyor is there to look after all the day-to-day and technical work, which obviously creates working problem.

Technical staff as already discussed assists Municipal Engineer to maintain water supply distribution network along with sewerage system.

 This distribution of water is further handled by skilled/semi-skilled workers on regular as well as daily wager staff, under the direct control/supervision of Junior Engineer. The present strength of skilled/semi-skilled workers require re-organization under the present circumstances.  A proposal in this regard is being formulated.

In addition to above there is one Sr. Assistant and one Clerk in Store Section of WS&SD., who assists to procure the material on day to day need of this department and distribute/issue the same to the Junior Engineers after getting indents from them and up keep the record of purchase and distribution/issuance of materials.  They also receive the delivery of materials purchased/procured from outside the state and also prepare the salary bills of the store section and make the adjustments of payments in account section. Besides that there are four number Chowkidars who look after/watch the materials in store in three shift of 8 hours each and one number Chowkidar look after/keep watch of material lying in store during gazetted holidays as well as when above three numbers chowkidars remains on leave.

Health Department is looking after the health and Sanitation activities within the M.C. Shimla and provide the basic amenities i.e. door to door garbage collection, Street Sweeping, Operation and maintenance of public toilets, Issuing of Birth & Death certificates & operation of MC laboratory etc.

Functions       

1.        Door to Door Collection of Garbage.

2.       Street/ Road Sweeping

3.       Operation and Maintenance of Public/Community Toilets.

4.       Issuing of Birth and Death Certificates.

5.       Maintenance of Birth and Death Record.

6.       Operation of MC Laboratory

7.       Establishment matters.

8.       Redressal of public grievances regarding Sanitation.

9.       Management of Garbage Collection Vehicles.

10.   Preparation/ Implementation of bye-Laws/Rules regarding Sanitation.

11.      Implementation of Central sponsored scheme i.e. Swachh Bharat Mission-Urban.

12.    Procurement of Sanitary Appliances/Personal Protective Equipment/ Laboratory Equipment’s & Chemicals etc.

13.    Management of Store of Health Department.

14.    Information under the Right to Information Act.

15.    Issuing of Garbage NOC

Health Department

Corporation Health Officer is assisted by the following staff in Health Department

1.        Superintendent- Grade II

2.       Project Coordinator

3.       Establishment Assistant

4.       Senior Laboratory Technician

5.       Female Health Worker

6.       Clerk

7.       Junior Office Assistant (IT)

8.       Chief Sanitary Inspector/ Sanitary Inspector

9.       Dafadar

10.   Safai Karamcharis

11.      Drivers

Shimla Environment, Heritage Conservation and Beautification (SEHB) Society

Shimla Environment, Heritage Conservation and Beautification (SEHB) Society was registered in 2009 under the Himachal Pradesh Societies Registration Act 2006. This society is responsible for the door to door collection from households under the supervision of Commissioner (President) and Corporation Health Officer (Member Secretary). Each household/ commercial establishment or educational institute and other institutes handover garbage to SEHB Society. The establishment can be debarred from civic amenities like disconnection of water, electricity and other basic amenities for not giving waste to garbage collector. The garbage collectors are provided personal protective equipment. The efforts of the SEHB Society are appreciated at national level and it has been awarded by “Skoch- Order of Merit” India’s best for 2013 for implementing door to door garbage collection scheme in difficult terrains.

Corporation Health Officer-cum- Member Secretary in SEHB Society is assisted by the following staff in SEHB Society.

1.        Assistant Manager

2.       Accountant

3.       Chief Coordinator

4.       Executive Assistant

5.       Office Assistant

6.       Data Entry Operator

7.       Coordinator

8.       Supervisor

9.       Garbage Collector