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Local government is the tier of governance closest to the people and plays a critical role in decentralisation by ensuring that decision-making, planning, and implementation of development activities occur at the grassroots level. The structure of local government, as well as its powers and functions, reflects the principles of participatory democracy and self-governance. In most modern democracies, including India, local governance has been institutionalised to empower citizens and strengthen the democratic process. Local government bodies act as vital agents for improving service delivery, fostering inclusive growth, and ensuring accountability in governance. The structure of local government is broadly divided into two categories: rural local governance and urban local governance. In the rural context, the Panchayati Raj Institutions (PRIs) form the core structure, whereas in urban areas, municipal bodies perform the role of local governance. The 73rd and 74th Constitutional Amendments in India provide the legal and constitutional foundation for these institutions. Panchayati Raj is a three-tier system that includes the Gram Panchayat at the village level, the Panchayat Samiti at the block level, and the Zilla Parishad at the district level. The Gram Sabha, comprising all adult members of a village, forms the foundation of this system and acts as a forum for direct democracy. In urban governance, municipalities are of different types depending on the size and population of the urban settlement. Municipal Corporations function in large cities, Municipal Councils in medium-sized towns, _______ ___ ___ _____ ___ ______ ___ _____ ______ _____ ______.
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