n IMFO : Official Journal of the Institute of Municipal Finance Officers - Financial management and control for Small Indian Urban Local Bodies

Volume 12, Issue 4
  • ISSN : 1607-520X



Indian Urban Local Bodies (ULBs) have a fairly long history in India. The first municipal corporation in India came into existence for Madras in 1688. Originally, the Constitution of India envisaged a two-tier system of federal government and until 1992, local governments were not part of the Indian government's planning and development strategy. A significant change in the federal system of India came with the introduction of the 74th Constitution Amendment Act of 1992 which conferred the status of the third level of government to ULBs with a view to empower them to function as local self-governments and to provide good urban governance.

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