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The Guwahati Municipal Corporation is the creation of the Guwahati Municipal Corporation Act.1971.

Corporation was duly constituted in 1974 in the first meeting of the elected councilors as per provision of Sec.45 of this Act.

The Corporation has the following major branches.

1. Conservancy
2. Water Works Tax Division
3. Public Works
4. Building Permission
5. Street light and Electrical Section
6. Municipal Markets
7. Sanitation & Health
8. Veterinary
9. Enforcement
10. Property Tax
11. Mutation Branch
12. Trade Licence
13. Advertisement
14. Slow Moving Vehicle Branch
15. Dead body and night soil removal Branch
16. Poverty alleviation
17. Birth and death registration
18. Garage Branch
19. Accounts Branch
  
For property tax and trade licence purposes, the corporation area is divided into four zones.

For Conservancy and Public works, the corporation area is divided into five divisions.

Sources of Revenue

1. Property Tax comprising of general tax, water tax, scavenging tax, light tax and urban tax.
2. Trade licence fee
3. Entry toll
4. Parking fees
5. Toll and rent from municipal markets
6. Tax on advertisements
7. Tax on slow moving vehicles
8. Animal tax
9. Building permission fees and penalties
10. Water connection charge
11. Fines
12. Share of motor vehicle tax
13. Share of entertainment tax
14. Share of land revenue and surcharge on stamp duty


There are over 1,00,000 assessed holdings.

There are about 40,000 water connections to different holdings.

Organisational setup :

The Corporation is headed by a council of 60 elected ward commissioners. The council is headed by a Mayor and a Deputy Mayor. There are five standing committees of the council to supervise various works.

The Commissioner is the executive head of the corporation. He is assisted by Addl. Commissioner and Jt. Commissioner.

The water works division is headed by a Chief Engineer. The Public works department is headed by a Chief Engineer. The garage branch is headed by a Superintendenting Engineer.

The accounts branch is headed by a Financial Advisor and Chief accounts and audit officer.

Each revenue zone is headed by a Deputy Commissioner.

Each Public works division is headed by an Executive Engineer.

 
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