The Guwahati Municipal Corporation (GMC)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. 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. There are over 1,00,000 assessed holdings. There are about 40,000 water connections to different holdings.