What is Finance Commission? What is the procedure for Audit of accounts of Municipalities? How to conduct Elections to the Municipalities? Article 243Y, 243Z and 243ZA of Constitution of India, 1949

Finance Commission, Audit of accounts of Municipalities and Elections to the Municipalities are defined under Article 243Y, 243Z and 243ZA of Constitution of India 1949. Provisions under these Articles are:



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 to;

(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 Municipalities;

(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 Municipalities.

(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.

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