Article 243Y of Constitution of India "Finance Commission"
(1) The Finance Commission constituted under article
243-I shall also review the financial position of the
Municipalities and make recommendations to the Governor as
(a) the principles which should govern;
(i) the distribution between the State and the Municipalities of the net proceeds of the taxes, duties, tolls and fees leviable by the State, which may be divided between them under this Part and the allocation between the Municipalities at all levels of their respective shares of such proceeds;
(ii) the determination of the taxes, duties, tolls and
fees which may be assigned to, or appropriated by, the
(iii) the grants-in-aid to the Municipalities from the Consolidated Fund of the State;
(b) the measures needed to improve the financial position of the Municipalities;
(c) any other matter referred to the Finance Commission by
the Governor in the interests of sound finance of the
(2) The Governor shall cause every recommendation made by the Commission under this article together with an explanatory memorandum as to the action taken thereon to be laid before the Legislature of the State.
Article 243Z of Constitution of India "Audit of accounts of Municipalities"
The Legislature of a State may, by law, make provisions with respect to the maintenance of accounts by the Municipalities and the auditing of such accounts.
Article 243ZA of Constitution of India "Elections to the Municipalities"
(1) The superintendence, direction and control of the
preparation of electoral rolls for, and the conduct of, all
elections to the Municipalities shall be vested in the State
Election Commission referred to in article 243K.
(2) Subject to provisions of this Constitution, the Legislature of a State may, by law, make provision with respect to all matters relating to, or in connection with, elections to the Municipalities.
What is the Constitution and composition of wards Committees, etc? What is Reservation of seats? What is the Duration of Municipalities, etc? Article 243S, 243T and 243U of Constitution of India, 1949
What are the Disqualifications for membership? What are Powers, authority and responsibilities of Municipalities? What is the Power to impose taxes by, and funds, of, the Municipalities? Article 243V, 243W and 243X of Constitution of India, 1949
What is Application to Union territories? What is the meaning Part not to apply to certain areas? What is Committee for district planning? Article 243ZB, 243ZC and 243ZD of Constitution of India, 1949
What is Committee for Metropolitan Planning? What is Continuance of existing laws and Municipalities? What is Bar to interference by courts in electoral matters? Article 243ZE, 243ZF and 243ZG of Constitution of India, 1949
What is Administration of Scheduled Areas and Tribal Areas? What is Formation of an autonomous State comprising certain tribal areas in Assam and creation of local Legislature or Council of Ministers or both therefor? Article 244 and 244A of Constitution of India, 1949