Author Name:   DEBADITYADAS91

Municipal Bodies have been accorded constitutional status in the 74th Constitutional Amendment Act of 1992 and raised to the status of Government at the local level. Article 243W of the Constitution of India envisages that the State Government

The West Bengal Municipal Act 1993

Abstract
Municipal Bodies have been accorded constitutional status in the 74th Constitutional Amendment Act of 1992 and raised to the status of ‘Government’ at the local level. Article 243W of the Constitution of India envisages that the State Government may, by law, endow the municipalities with such powers and authority as may be necessary to enable them to function as institutions of self-government and such law may contain provisions for the devolution of powers and responsibilities upon municipalities, subject to such conditions as may be specified therein. Out of 136 Urban Local Bodies in West Bengal, 129 ULBs (126 Municipalities, two Notified Area Authorities and one Industrial Township Authority ) are governed according to the provisions of West Bengal Municipal Act, 1993. Department of Municipal Affairs is entrusted with the responsibility of providing legal and administrative support to the ULBs of the State and to implement some of the development program through the municipal bodies. Urban development planning and infrastructural development are looked into by the Urban Development Department through various autonomous authorities/ agencies created under relevant Acts.

One Minister-in-Charge looks after the affairs of the department. Chairman / Mayor, elected by the majority of the Board of Councilors (BOC), is the executive head of the ULB and presides over the meetings of the Chairman-in- Council / Mayor-in-Council responsible for governance of the body. The executive power of a ULB is exercised by the Council. The Chairman-in-Council / Mayor-in-Council, enjoys such power as is delegated by the Board. Establishment of ULB is headed by an Executive Officer / a Commissioner. Other officers are also appointed to discharge specific functions of respective area / nature. The Executive Officer / Commissioner and the Finance Officer exercise such powers and perform such functions as are notified by the State Government from time to time. Previously the Municipal Affairs of this State was administered by the Bengal Municipal Act, 1932. Later, in the end of '80s it was felt necessary to replace the said Act with an updated legislation. Accordingly the West Bengal Municipal Act, 1993 has been enacted on the 13th day of July, 1994 and the said new Act has replaced the Bengal Municipal Act, 1932. Representative urban local government in India owes its origin to the exigencies and requirements of the British rule. The two dominant considerations that led the colonial rulers to establish local government institutions in India were the administrative problems due to the large size of the country and the paucity of finances of the imperial power. In the present study, endeavor has been made to assess and examine how the KMA municipalities in West Bengal are performing in their major functioning area, namely, municipal administration, establishment, collection of municipal taxes, water works and municipal finance. For the purpose, the entire study has been divided into eight different chapters. In the present study, 20 selected ratios have been identified on the basis of the performance on income, expenses and efficiency of the municipalities. Again the entire ratios have been divided into two parts; first, analysing the performance of the municipalities on the basis of the results taken without considering the yearly relative changes and second, the analysing of performance on the basis of relative changes considering the yearly effect of the results.

1. Introduction
Background
Municipal Bodies have been accorded constitutional status in the 74th Constitutional Amendment Act of 1992 and raised to the status of ‘Government’ at the local level. Article 243W of the Constitution of India envisages that the State Government may, by law, endow the municipalities with such powers and authority as may be necessary to enable them to function as institutions of self-government and such law may contain provisions for the devolution of powers and responsibilities upon municipalities, subject to such conditions as may be specified therein, with respect to (i) preparation of plans for economic development and social justice and (ii) performance of functions and the implementation of schemes as may be entrusted to them including those in relation to matters listed in the Twelfth Schedule.

Organizational Structure
Department of Municipal Affairs is entrusted with the responsibility of providing legal and administrative support to the ULBs of the State and to implement some of the development program through the municipal bodies. Urban development planning and infrastructural development are looked into by the Urban Development Department through various autonomous authorities/ agencies created under relevant Acts. Currently, one Minister-in-Charge looks after the affairs of the department. The Secretariat supervises the various functions of the Directorate and other organizations which are related to the department.

Chairman / Mayor, elected by the majority of the Board of Councilors (BOC), is the executive head of the ULB and presides over the meetings of the Chairman-in- Council / Mayor-in-Council responsible for governance of the body. The executive power of a ULB is exercised by the Council. The Chairman-in-Council / Mayor-in-Council, enjoys such power as is delegated by the Board. Every ULB, having a population of three lakh or more, groups the wards into five (up to 15 in respect of a municipal corporation) boroughs. The boroughs are constituted with not less than six contiguous wards and a Borough Committee is constituted for each borough. The Councilors of the respective wards are the members of such Borough Committee and elect the Chairman (not being a member of Chairman-in—Council / Mayor-in-Council) from among themselves.

Establishment of ULB is headed by an Executive Officer / a Commissioner. Other officers are also appointed to discharge specific functions of respective area / nature. Executive Officer / Commissioner, subject to the supervision and control of the Chairman / Mayor, functions as the principal executive of the ULB. The Executive Officer / Commissioner and the Finance Officer exercise such powers and perform such functions as are notified by the State Government from time to time.

Previously the Municipal Affairs of this State was administered by the Bengal Municipal Act, 1932. Later, in the end of '80s it was felt necessary to replace the said Act with an updated legislation. Accordingly the West Bengal Municipal Act, 1993 has been enacted on the 13th day of July, 1994 and the said new Act has replaced the Bengal Municipal Act, 1932.

2. Object Of The Study
The objective of the present study is to examine critically the accounting practices followed by Municipalities in West Bengal. Municipalities are units of Urban Local Government. In West Bengal, there are 135 organisations of Urban Local Government. Of these 135 organisations, 126 are general Municipalities, 7 are Municipal Corporations and 2 are Notified Area Authorities. The present study is confined to the general municipalities which are govern by West Bengal Municipal Act, 1993.

The rule and the procedures on which these practices are based are contained in the West Bengal Municipal Account Rules, 1935. The study seeks to examine critically the prevailing Municipal Accounting practices in West Bengal with a view to:
i. Obtaining and understanding of the nature of the rules and procedures that constitute the basis of preparation and representation of Municipal Accounts in the State;
ii. Seeing how far the prescribe rules and procedures are complied with by the Municipalities;
iii. Identifying the areas where improvements are necessary;
iv. Judging whether the existing rules can be considered adequate in realizing the objectives of Municipal Accounting.

3. Municipal Reforms In West Bengal: Historical Overview

Representative urban local government in India owes its origin to the exigencies and requirements of the British rule. The two dominant considerations that led the colonial rulers to establish local government institutions in India were the administrative problems due to the large size of the country and the paucity of finances of the imperial power. The Bengal Presidency, of which the present state of West Bengal formed a part, was the centre stage of evolution of municipal governance in the country under the British rule. The first municipal legislation - Bengal Act o f 1842, was enacted outside the presidency towns in Bengal in 1842. The Act was applicable to a town where two-thirds of the total households applied for it. This Act wanted to make better provisions for public health and convenience by the local government. The Improvement of Towns Act o f 1850 and the Police Act of 1856 were the subsequent attempts to further the municipalisation of towns in the Bengal Presidency. Lord Lawrence's Resolution of 1864 provided an important booster to the extension of local governments to other areas of the Bengal presidency. In 1864, The Bengal Municipal Improvement Act was enacted to deal with the sanitary problems of bigger towns. Under this Act, the municipalities were made responsible for improving civic amenities, education and other local functions. For the first time the Act specified house tax and taxes on vehicles as sources of municipal revenues. In response to the growing urbanization, the municipal administration was extended to smaller towns in 1868, with the passing of the District Town Act. The Act provided for the constitution of municipal committees with the district magistrate as the chairman and five non-official members, to be-elected by the residents of the town. In 1873, through the Bengal Act, larger towns were also granted the privilege of an elected local body. Another important milestone in the history of municipal governance in Bengal was the Lord Mayo's resolution of 1870. The Act recognized local self government as effective machinery of administrative devolution. Financial decentralization was viewed as an aid to economy in and efficiency of local administration. In 1876, the above mentioned four municipal Acts were enduring in Bengal, consolidated in a new municipal legislation. Under the Mayo's Resolution, all the municipalities were classified in to three district groups- class-! and class-II towns and class-III Unions and Stations. It gave more autonomy to the local authorities. The Act provided that, two thirds of the members of a municipal board would be elected and the member of officials among the nominated members would be not more than one fourth. The Act also extended the right of having an elected Vice-chairman to the municipal board. Mayo's Resolution aimed at financial decentralization at the local level and sought to levy taxes on markets, bridges, ferries, metal roads etc to enhance the municipal incomes on the expenditure area, the Act emphasized on identifying priority areas.

4. Constitutional Provisions
Article 243P. Definitions. - In this Part, unless the context otherwise requires,
(a) Committee means a Committee constituted under article 243S;
(b) District means a district in a State;
(c) Metropolitan area means an area having a population of ten lakhs or more, comprised in one or more districts and consisting of two or more Municipalities or Panchayats or other contiguous areas, specified by the Governor by public notification to be Metropolitan area for the purposes of this Part;
(d) Municipal area means the territorial area of a Municipality as is notified by the Governor;
(e) Municipality means an institution of self government constituted under Article 243Q;
(f) Panchayat means a Panchayat constituted under Article 243B;
(g) population means the population as ascertained at the last preceding census of which the relevant figures have been published.

The constitution 74th Amendment Act 1992, relating to Municipalities (Urban local Government) was passed by the parliament in 1992.It received the assent of the president of India on 20th April 1993. The Act seeks to provide a common framework for the structure and mandate of urban local bodies to enable them to function as effective democratic units of local Self Government. Government of India notified 1st June 1993 as the date from which the 74th Amendment Act came into force. The Act provided for a period of one year from the date of its commencement, within which the then existing municipal laws (which were in force at that time In states/union territories) were required to be changed /amended /modified in order to bring them in conformity with the provisions of the constitution (74th Amendment) Act—1992. The Salient Features of the Constitution (74th Amendment) Act, 1992:
(a) Constitution of Municipalities.
(b) Composition of Municipalities.
(c) Constitution of wards committees.
(d) Reservation of seats.
(e) Fixed duration of Municipalities.
(f) Power, Authority and responsibilities of Municipalities.

Part IX A of the constitution is not applicable to Scheduled Areas referred to in clause (I) of Article 244 of the constitution. In order that the constitution (74th Amendment Act) is also extended to Scheduled Areas, a committee of MPs and experts was constituted by the ministry of Urban Development to examine the Issues and to make recommendations on the salient features of the law for this purpose. Based on the recommendations of the above committee and after consulting the concerned central ministries and also the State Governments having Scheduled Areas, the ministry has introduced a Bill namely provisions of the Municipalities (Extension to the Scheduled Areas) Bill, 2001: in the Rajya Sabha on 30th August 2001. In many states local bodies have become weak. As a result, Urban Local Bodies are not able to perform effectively as vibrant democratic units of self-government. By 74th Amendment Act 1992, Part IX A was Inserted in the constitution. After defining the municipal area and the municipality, The Amendment Act lays down rules regarding the organization powers, functions and finances of the institutions of Urban Local Government. These can be described as follows:

Article 243Q. Constitution of Municipalities

(1) There shall be constituted in every State,
(a) a Nagar Panchayat (by whatever name called) for a transitional area, that is to say, an area in transition from a rural area to an urban area
(b) a Municipal Council for a smaller urban area; and
(c) a Municipal Corporation for a larger urban area, in accordance with the provisions of this Part:

(2) In this article, a transitional area, a smaller urban area or a larger urban area means such area as the Governor may, having regard to the population of the area, the density of the population therein, the revenue generated for local administration, the percentage of employment in non agricultural activities, the economic importance or such other factors as he may deem fit, specify by public notification for the purposes of this Part.

Article 243R. Composition of Municipalities
(1) Save as provided in clause ( 2 ), all the seats in a Municipality shall be filled by persons chosen by direct election from the territorial constituencies in the Municipal area and for this purpose each Municipal area shall be divided into territorial constituencies to be known as wards

(2) The Legislature of a State may, by law, provide
(a) for the representation in a Municipality of
(i) persons having special knowledge or experience in Municipal administration;
(ii) the members of the House of the People and the members of the Legislative Assembly of the State representing constituencies which comprise wholly or partly the Municipal area;
(iii) the members of the Council of States and the members of the Legislative Council of the State registered electors within tile Municipal area;
(iv) the Chairpersons of the Committees constituted under clause ( 5 ) of article 243S: Provided that the persons referred to in paragraph (i) shall not have the right to vote in the meetings of the Municipality;

(b) the manner of election of the Chairperson of a Municipality.

Article 243S. Constitution and composition of wards Committees, etc

(1) There shall be constituted Wards Committees, consisting of one or more Wards, within the territorial area of a Municipality having a population of three lakhs or more
(2) The Legislature of a State may, by law, make provision with respect to

(a) the composition and the territorial area of a Wards Committee;
(b) the manner in which the seats in a Wards Committee shall be filled

(3) A member of a Municipality representing a ward within the territorial area of the Wards Committee shall be a member of that Committee

(4) Where a Wards Committee consists of
(a) one ward, the member representing that ward in the Municipality; or
(b) two or more wards, one of the members representing such wards in the Municipality elected by the members of the Wards Committee, shall be the Chairperson of that Committee

(5) Nothing in this article shall be deemed to prevent the Legislature of a State from making any provision for the Constitution of Committees in addition to the Wards Committees.

Article 243T. Reservation of Seats:
Seals shall be reserved for the scheduled castes and scheduled tribes in every municipality and the number of seats so reserved shall bear, as nearly as may be, the same proportion to the total number of seats to be filled by direct election in that municipality as the population of the scheduled castes in the municipal area or of the scheduled tribes in the municipal area bears to the total population of that area and such seats may be allotted by rotation to different constituencies in a municipality.

Article 243U. Duration of Municipalities:
Every Municipality unless sooner dissolved under any law for (lie time being in force, shall continue for five years from the date appointed for its first meeting and no longer provided that a municipality shall be given a reasonable opportunity of being heard before its dissolution.

Article 243V. Disqualification for Membership:
1. A person shall be disqualified for being chosen as and for being, a member of a municipality:

(a) If he is disqualified by or under any law for the time being in force for the purposes of elections to the legislature of the state concerned provided that no person shall be disqualified on the ground that he is less than twenty five years of age, if he has attained the age of twenty-one year.

(b) If he is so disqualified by or under any law made by the legislature of the state.

2. If any question arises as to whether a member of a municipality has become subject to any of the disqualification mentioned in clause (i) the question shall be referred for the decision of such authority and in such manner as the legislature of a state may by law provide.

Article 243W. Powers, Authority and Responsibilities of Municipalities:

Subject to the provisions of the constitution, the legislature of state may by law, endow:

(a) The municipalities with such power and authority as may be necessary to enable them to function as Institutions of self-government and such law may contain provision for the devolution of powers and responsibilities upon municipalities, subject to such conditions as may be specified therein, with respect to

(i) The preparation of plans for economic development and social justice.

(ii) The performance of functions and the Implementation of schemes as may be entrusted to them including those in relation to the matter listed in the twelfth schedule.

(b) The committees with such powers and authority as may be necessary to enable them to carry out the responsibilities conferred upon them including those in relation to the matters listed in the Twelfth schedule.

Article 243X. Power to Impose Taxes by, and Funds of the Municipalities:
The legislature of a state may, by law:

(a) Authorize a municipality to levy, collect and appropriate such taxes, duties, tolls and fees in accordance with such procedure and subject to such limits.

(b) Assign to a municipality such taxes, duties, tolls and fees levied and collected by the State Government for such purposes and subject to such conditions and limits,

(c) Provide for making such grants-in-aid to the municipalities from the consolidated fund of the state and

(d) Provide for constitution of such funds for crediting all money received, respectively, by or on behalf of the municipalities and also for the withdrawal of such money there from, as may be specified in the law.

Article 243Y. Finance Commission:
1. The Finance Commission constituted under Article 243-1 shall also review the financial position of the municipalities and make recommendations to the Governor.

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.

5. Statutory Provisions Of West Bengal Municipal Act 1993
List of the Statutory Provisions
Part- I, Preliminary
Part- II, Municipal Areas
Part- III, Finance
Part- IV, Municipal Taxation and Application of fee
Part- V, Regulatory Jurisdiction
Part- VI, Civic Services
Part- VII, Urban And Regional Planning And Development
Part- VIII, Community Health
Part- XI, Other Authorities
Part- X, Powers, Procedures, Penalties And Savings

6. Salient Features
A. I. Fixing Conditions and procedure for constitution of a new Municipality or inclusion of an area within an existing municipal. For constitution of a Municipality an area shall have to fulfill the mandatory conditions of a minimum total population of 30,000 (as per last preceding census), a population density of 750 per sq. km., at least 50% adult population of the area shall have to be engaged in non-agricultural pursuits and probable municipal income from the area should be adequate to run the functions of the proposed municipality. If any area is already urbanized but does not comply with any of the above mentioned conditions this area may be declared as a Notified Area.

B. II. Clear determination of administrative structure of the Municipality. As per these provisions the Chairman is the executive head of the Municipality. The Chairman nominates one Councilor as the Vice Chairman. In Group A, B and C Municipalities there are Chairman-in-Councils. Apart from the Chairman and the Vice Chairman there are other members (for Gr. A -5, for Gr. B – 4, for Gr. C – 3) nominated by the Chairman from among the Councilors. In Group D and E Municipalities the powers and functions of the Chairman-in-Council devolves on the Chairman. Apart from provisions have been made for empowering the Municipalities to constitute Advisory/ recommend bodies to seek expert help in their work by constitution of Standing Committees, Special Committees, and Joint Committees.

C. Constitution of ward committees is each ward of every municipality to involve general citizen in civic administration.
D. III. Constitution of ward committees is each ward of every municipality to involve general citizen in civic administration.
E. IV. Detailed provision for the procedure for conduct of business of different elected functionaries and municipal officials and their powers.
F. V. Power and functions of the Municipality.
G. VI. Procedure for custody, applications and use of municipal fund.
H. VII. Power of the municipalities to hold, acquire and dispose of movable and immovable properties.
VIII. Provision for preparation of Accounts is Municipal fund annual statutory audit and internal audit thereof and constitution of Municipal Accounts Committee.

IX. Powers of the Municipalities to impose different taxes and fees. The municipalities are empowered to impose fees on congregation, tourists, toll in heavy truck, and levy of special conservancy charges. Apart from this the Municipalities are empowered to impose fees for licenses issued and permissions granted under the provisions of the Act. The main plank of internal resource of the Municipalities is property tax on lands and buildings. Provisions have been made to determine such property tax on the basis of a formula. But such tax (annual) shall not exceed 30% of the annual value of the land or building concerned. Though the Union Government proportions are exempted from property tax but the Municipalities are empowered to impose service charge on such properties at such rates as may be determined by the Central Government. As per provision of this Act Diplomatic Missions, places of public worship, Government or Government aided educational institutions, holdings used for charitable purposes, welfare homes run by the Government and the buildings with a valuation of Rs. 500/- or less are exempted from payment of property tax. In every five years the periodic assessment of holdings is done. Detailed procedure from such assessment is made in the Act.

Apart from the above the Municipalities are entitled to impose, -
A. fee for enlistment of profession, trade end callings at a maximum rate of Rs. 1500/- per annum [The State Government, in Municipal Affairs Department, has circulated as model regulation is the matter for adoption by the Municipalities];
B. fee for issue of license for use of a site for advertisement and also a tax on advertisement on the basis of a regulation made by the Municipalities with the approval of the State Government [The State Government, in Municipal Affairs Department, has circulated as model regulation is the matter for adoption by the Municipalities].
C. tax for registration of carts and carriages [the rates have been mentioned in the West Bengal Municipal (Finance & Accounting) Rules, 1999];
D. tolls on ferries and bridges;
E. stall-age, rent and fee on markets;
F. fee for issue of hawking licenses and the licenses for sale of flesh, fish or poultry;

X. Provisions for realization / recovery of taxes.
XI. Powers to control and regulate all public through fares including public streets and private streets.
XII. Power of the Municipalities to regulate building activities and to ensure structural safety. Through building rules and sanction building plan on realization of fees as per provisions of the West Bengal Municipal (Building) Rules, 2007.
XIII. Provision regarding power of the Municipalities in regard to supply of water and issue permission for digging wells and sinking tube wells, and realization of fees there for.
XIV. Power and function of the Municipality to control, maintain and regulate drains and sewerage.
XV. Manner of solid waste management to be followed by the Municipalities.
XVI. Provisions regarding control and maintenance of markets and slaughter houses by the Municipality.
XVII. Provision regarding fire prevention and fire safety.
XVIII. Detailed procedure regarding preparation of Draft Development Plan.
XIX. Special Provisions regarding hill Municipalities with an emphasis to safety measures required to be taken in such areas.
XX. Power of the Municipality to ensure public safety by removing nuisances and restraining infection.
XXI. Provision delineating the role of the Municipality for maintenance of vital statistics and disposal of dead.
XXII. Separate Chapters related to Notified Area Authority and Industrial Townships.

7. Rules Framed Under The West Bengal Municipal Act,1993
To implement the provisions of this Act the following rules have been made.
a. The West Bengal Municipal (Building) Rules, 2007;
b. The West Bengal Municipal (Finance & Accounting) Rules, 1999;
c. The West Bengal. Municipalities (Procedure & Conduct of Business) Rules, 1995;
d. The West Bengal Municipal (Ward Committee) Rules, 2001;
e. The West Bengal Municipal (Duties and Responsibilities of Executive Officer) Rules, 2003;
f. The West Bengal Municipalities (Remuneration and Allowances) Rules, 1996;
g. The West Bengal Municipal (Internal Audit) Rules, 1997;
h. The West Bengal Municipal (Submission of Annual Administrative Report) Rules, 1996;
i. The West Bengal Municipal Employees (Recruitment) Rules, 2005;
j. The West Bengal Municipal Employees (Death-cum-Retirement Benefits) Rules, 2003;
k. The West Bengal Municipal (Levy of Fee for Supply of Water) Rules, 2002; and
l. The Nabadiganta Industrial Township Authority Rules, 2006.

Apart from above rules the State Government in this Dept. has framed the following model regulations and circulated among the Municipalities for adoption mutatis mutandis:
1) Regulation for Enlistment of Profession, Trade and callings.
2) Regulation for imposing Advertisement tax.
3) Regulation for imposition on toll on heavy trucks.

8. Powers And Functions Of Municipality
Section 63. Obligatory functions-
It shall be the obligatory duty of every Municipality to make reasonable and adequate provision for the following matters within the territorial limits of the municipal area and the financial means at its disposal:

(1) in the sphere of public works,-
(a) providing by itself or by an agency, means for supply of water for public and private purposes;

(b) construction, maintenance and cleansing of sewers and drains sewerages and drainage works,

(c) construction, maintenance and cleansing of public latrines, urinals and similar conveniences,

(d) construction, maintenance, alteration and improvement of public streets and street furniture, bridges and culverts, flyovers,

subways cause-ways and the like,

(e) naming of streets and numbering of premises;

(f) lighting of public streets and other public places;

(g) planting and care of trees on road-side and elsewhere;

(h) construction and maintenance of municipal markets and slaughter houses and the regulation of all markets and slaughter house

(i) maintenance of all monuments vested in the Municipality

(j) providing by itself or by an agency, means of supply of water for firefighting purposes,

(2) in the sphere of public health and sanitation,-
(a) collection, removal and disposal of solid wastes including filth rubbish and other obnoxious or polluted matters;

(b) disposal of solid and liquid wastes consistent with efforts to cause recovery and re-use of all that can be salvaged;

(c) reclamation of unhealthy localities, removal of noxious vegetation and abatement of all nuisances;

(d) regulating and abating offensive and dangerous trades or practices;

(e) cleansing of public streets and other public places;

(f) ensuring the wholesomeness of water supplied for drinking and domestic purposes;

(g) maintenance of all public tanks and regulating the re-excavation, repair and up-keep of all private tanks, wells and other sources

of water supply on such terms and conditions as the Municipality may deem proper;

(h) provide for places for the disposal of the dead and the regulation and maintenance of such places;

(i) measures for preventing and checking the spread of dangerous diseases;

(j) immunization including public vaccination and inoculation;

(k) removal and disposal of the unclaimed dead bodies and carcasses of all dead animals;

(l) abatement of nuisances from birds and animals including dog menace;

(m) conversion of all service privies into sanitary latrines and providing adequate facilities for sanitation so that open defecation

may be completely done away with;

(3) in the sphere of town planning and development,-
(a) devising town planning within the limits of the municipal area in accordance with the laws relating to town planning for the time

being in force;

(b) planned development of the borders of the municipal area in accordance with the laws applicable for the purpose;

(c) improvement of bustees',

(d) control of regular lines of streets;

(e) control of all building operations and regulation of building uses;

(f) co-operation of all over ground rights enjoyed by service agencies;

(g) co-ordination of activities of agencies relating to laying and maintenance of underground pipelines, tubes, cables and the like;

(h) laying out and maintenance of public parks, squares, gardens or recreation areas;

(i) re-development of congested areas for providing better living conditions;

(j) planned development of new areas for human settlement;

(k) preservation of monuments and places of historical, artistic and other importance;

(l) measures for beautification of the township by setting up fountains and statues, providing recreational areas, improving river

banks, landscaping and the like;

(4) in the sphere of administration,-
(a) survey of buildings and lands and preparation and maintenance from time to time of survey maps and plans of the town and other records relating to survey;

(b) removal of unauthorized encroachment on, or obstruction and projections in or upon, streets, bridges and other public places;

(c) securing or removal of dangerous buildings and places;

(d) of registration of births and deaths;

(e) providing boundary marks for the municipal area;

(f) drawing up an Annual Administration Report on the activities and performances of the Municipality and submission, in the manner prescribed, of such report to the State Government;

(g) compilation and maintenance of records and statistics relating to the administrative functions of the Municipality;

(h) maintenance and development of all properties vested in or entrusted with the management of the Municipality;

(i) checking the construction of unauthorized buildings and pulling down unlawful constructions;

(j) ensuring the stoppage of wastage of water supply and other civic facilities;

(k) protecting public properties in general and civic properties in particular,

(l) abatement of pollutions of all kinds;

(m) measures as may be required for fire prevention and fire safety under the West Bengal Fire Services Act, 1950, and the rules made thereunder;

(n) providing for adequate training facilities for the municipal employees and equipping and motivating them for public service;

(o) observance of occasions of national importance.

Section 64. Discretionary functions of the Municipality.—

A Municipality may, at its discretion, provide, either wholly or partly, out of the municipal property and fund, for the following matters within the limits of the municipal area :

(1) in the sphere of public works, —

(a) giving relief to, and establishing and maintaining, in time of famine, flood or earthquake, relief works for, destitute persons within the limits of the municipal area;

(b) construction or maintenance of, or providing or giving aids for, passengers' sheds, libraries, museums, community halls, offices,

godowns, shops, markets, dharmashalas, rest houses, sports complex, place of entertainment; swimming pools, public wash houses and bathing places and homes for the disabled and destitute and other public buildings designed for convenience of the community;

(c) construction and maintenance of old age homes and orphanages, domiciliary care of the sick, orphan, destitute and aged people;

(d) construction or maintenance of, or providing aids to, hospitals, dispensaries, asylums, rescue homes, maternity houses, and child

welfare centres;

(e) construction, purchase, organization, maintenance, extension and management of mechanically propelled transport facilities for the conveyance of the public;

(f) construction, maintenance, repair, and purchase of any works for the supply of electrical energy or gas;

(g) construction of dwellings for the inhabitants, specially low-cost dwellings for the socially backward classes of citizens;

(h) providing accommodation for all classes of employees of the Municipality;

(2) in the sphere of education,—

(а) establishing and maintaining pre-primary schools such as balwadies and creches;

(b) promotion of civic education, adult education, social education, non-formal education and the like;

(c) promotion of cultural activities including music, physical education, sports and theatres;

(d) advancement of science and technology in the way of life;

(e) advancement of civic consciousness of public health and general welfare by organizing discourses, seminars and conferences;

(g) publication of municipal journals, periodicals and souvenirs, purchase of books and subscription to journals, magazines and newspapers;

(3) in the sphere of public health and sanitation,—

(a) construction and maintenance of cattle pounds;

(b) provision for unfiltered water-supply for non-domestic uses;

(c) promotion of the use of bio-gas and other non-conventional energy sources;

(d) provision for sewage treatment and preparation of compost manures from sewage and other refuse;

(e) abatement of smoke nuisances;

(f) setting up of milk dairies or farms (but not khatals) for supply, distribution and processing of milk or milk products for the benefit of the people;

(g) ambulance service for carrying patients;

(4) in the sphere of administration,—

(a) civic reception to persons of distinction and paying homage on death to persons of repute;

(b) installation of statues, portraits and pictures in appropriate manner;

(c) organization and management of fairs and exhibitions;

(d) organization, establishment and maintenance of art galleries and botanical or zoological collections;

(e) construction and maintenance of garages and sheds and stands for vehicles;

(f) measures for eradication of addiction of all kinds like liquors and drugs;

(g) organizing voluntary labour and coordinating the activities of voluntary agencies for community welfare;

(5) in the sphere of development,—

(a) encouraging formation of co-operative societies and, in particular, housing co-operative societies, and assistance to such co-operative societies in construction of residential buildings;

(b) providing shelter for the homeless;

(c) undertaking manufacturing of building materials and their distribution at fair prices;

(d) reclamation of waste lands and promotion of social forestry;

(e) establishing and maintaining nurseries for plants, vegetables and trees and promotion of greenery through mass participation;

(f) organization of flower-shows and promotion of flower-growing as a civic culture;

(g) promotion of agriculture, pisciculture, horticulture, poultry and improvement of cattle breed;

(h) assistance to small-scale and cottage and craft industries;

(i) program for liberation and rehabilitation of scavengers and their families;

(j) income-generating activities, particularly for the women belonging to backward classes of citizens;

(k) collection of statistics and data significant to the community;

(l) integration of the development plans and schemes of the town with district or regional development plan, if any;

(6) Generally, taking all measure not specified in the forgoing provision of this section, which are likely to promote public safety, health, convenience, education or welfare of the community.

Section 64A. “Citizens” Charter-
(1) The Board of Councilors shall publish a “Citizens” Charter containing the -

(a) time limits within which civic services shall be provided

(b) the civic services to be provided by the Municipality to the citizens.

(2) The preparation and publication of the “Citizens” Charter shall be done in such manner as may be prescribed.

Section 64B. Public Disclosure.

(1) Every Municipality shall publish-

(a) the audited Finance Statements and Cash Flow Statements

(b) financial statements for the full financial year,

(c) such other documents relating to development program of the Municipality as may be prescribed.

(2) The manner of Publication under subsection (1) shall be such as may be prescribed.

Section 65. Transfer of function of the State Government.

(1) The State Government may, by an order, published in the Official Gazette, to the Municipality any such functions and duties relating to Government under any law which the State Legislature is competent to enact and shall allot to the Municipality such function and personal as may be necessary to enable the Municipality to discharge the functions and duties so transferred.

(2) Without any prejudice to the generality of the provisions of subsection (1), the State Government may transfer such functions and duties to the Municipalities as may be specified.

(3) Where any function or duty under any law is so transferred, such law shall be deemed to have been amended accordingly.

Section 66. Power to transfer any function of Municipality under the Act to any organisation –

Notwithstanding anything contained in this Act or in any other law for the time being in force, the Municipality may, if it is of opinion that it is necessary so to do in the public interest transfer by contract or otherwise with the prior approval of the State Government, any function or functions of the Municipality under this Act to any individual or organisation, including a Government organisation, in such manner, and on such terms and conditions, as may be determined by the Board of Councillors and approved by the State Government.

Section 66A. Power of the Municipality to enter into any business or venture –
(1) Notwithstanding anything contained in this Act or in any other law for the time being in force, the Board of Councillors may, with the prior approval of the State Government, enter into any business alone, or a joint venture, or Partnership Business with any individual or organisation, on such terms and conditions as may be decided by the Board of Councillors and agreed to by the partner or partners of such Joint Venture or Partnership Business after being approved by the State Government.

(2) The Municipality may, with the prior approval of the State Government, invest the Municipal Properties, under Section 75, in the Joint Venture or Partnership Business mentioned in Sub-Section (1).

(3) For Financial investment from the Municipal Fund, either in any business proposed to be done by the Municipality alone or in the Joint Venture or Partnership Business mentioned in Sub-Section (1),existence of one of the following conditions shall be mandatory –

(a) the Municipality shall not have any deficit budget in the three preceding consecutive financial years; or

(b) the Municipality shall be sure of earning profit from such Joint Venture or Partnership Business before completion of one year from the date of entering into such Joint Venture or Partnership Business; or

(c) the fund is required to be used for saving a certain Municipal Property, and the Board of Councillors is sure of earning profit within a period of five years from the date of such investment.

(4) After entering into any business alone or Joint Venture or Partnership Business, the Municipality shall send report once in every six months to the State Government detailing the process of such business or Joint Venture or Partnership Business.

(5) If any Municipality, without showing proper reason, fails to fulfil the conditions specified in Sub-Section (3), the State Government may, by order, withdraw the Municipality from such business or Joint Venture or Partnership Business and the State Government may compensate, the other partner or partners of such business or Joint Venture or Partnership Business or any other person or organization affected by the loss made in such business or Joint Venture or Partnership Business by deducting from the fund of the Municipality concerned, after being satisfied that such loss has been caused by the default of the Board of Councillors.

9. Conclusion
In the present study, endeavor has been made to assess and examine how the KMA municipalities in West Bengal are performing in their major functioning area, namely, municipal administration, establishment, collection of municipal taxes, water works and municipal finance. For the purpose, the entire study has been divided into eight different chapters. In the present study, 20 selected ratios have been identified on the basis of the performance on income, expenses and efficiency of the municipalities. Again the entire ratios have been divided into two parts; first, analysing the performance of the municipalities on the basis of the results taken without considering the yearly relative changes and second, the analysing of performance on the basis of relative changes considering the yearly effect of the results. On the other hand, nine important ratios have been recognized through factor analysis considering the relative changes ratios in the second section of the analysis of the performance of the municipalities (details shown in chapter seven). These nine important ratios which may also play a significant role for efficiency measurement of the municipalities are: Tax income receivable ratio, Capital expense to capital income.

On the other hand, nine important ratios have been recognized through factor analysis considering the relative changes ratios in the second section of the analysis of the performance of the municipalities (details shown in chapter seven). These nine important ratios which may also play a significant role for efficiency measurement of the municipalities are: Tax income receivable ratio, Capital expense to capital income ratio, Revenue income to revenue expense ratio, Establishment expense (personal cost) to total income ratio, Operational and maintenance charge to total income ratio, Interest and finance charges to total income ratio, Tax revenue to total income ratio, Non tax revenue to total income ratio and Rental income to total income ratio.

10. Suggestions
Municipalities need to stress on the following areas to have a better performance management with the objective of enhancing of present level of performances:

Revenue expenses should be monitored in terms of revenue income of the previous year. Revenue income to revenue expenses ratio may be useful in ascertaining and monitoring revenue income and revenue expenses of the current year.

A holistic approach should be given on integrating urban transport with land use planning and various urban developments computerized at the local level to develop a sustainable metropolitan region. In the long run it will generate huge revenues.

A special training and support computerized for councilors could be integrated with other key staff members of the municipalities. All stakeholder groups and administrators will need to be provided some level of training and ongoing support to fulfill their commitments in planning, monitoring, reviewing and improving performance.

A monitoring and evaluation unit can be set up at the offices of the Municipal Councilors and Chairman. An Internal Audit Department (IAD), to be supplemented, where necessary, with by the said monitoring and evaluation unit, This unit could be attached to the project leader for performance management, and would measure all levels of municipal operations to analyze performance reports.

It is important to regularly evaluate your performance management system in terms of all its users. At least once a year, preferably when the annual review process is over, it may evaluate performance management be useful, together with a sample group (representative of all stakeholders) and key decision-makers in a municipality. Networking systems and sharing knowledge with other municipalities locally, internationally, the directorate of local bodies, municipal affairs department and Finance Department of the government should be developed to enhance the usefulness and effectiveness of the municipal performance measurement.

11. Implication Of Further Research
The present study is a humble attempt at measuring the performance of municipal bodies belongs to the category of KMA municipalities in West Bengal. But there are various other areas where various other studies need to be initiated. A comprehensive measurement of performance of both KMA and non-KMA municipalities in the service delivery areas may be considered a potential sphere of further studies. Some other areas may be mentioned as below:
i. Performance measurement of fund generating capital projects of municipalities;

ii. Assessment of value for money (economy, efficiency and effectiveness) in the procurement of municipal resources and its uses in the light of service delivery to its citizen;

iii. Studies can also be taken for the performance measurement of municipal services in the areas of health, education and social awareness;

iv. Formation and application of Balance Scorecard, a new horizon of measuring performance of municipal bodies as developed by Kaplan and Norton (1992) may be applied to initiate a comprehensive study in the related field.

12. References
Books:
[1] Singh, M. P., The Constitution of India, Delhi Law House, Delhi, 4thEdition 2015.
[2] Bakshi, P. M., The Constitution of India, Universal Law Publishing Co. Pvt. Ltd., Delhi, 3rdEdition 1996.
[3] Pandey, Dr. J. N., Constitutional Law of India, Central Law Publications, Allahabad, 49thEdition 2012.
[4] Datta, L. N., The West Bengal Municipal Act, 1993, TAX’N LAW, Kolkata, Edition 2012.

Websites:
[5] https://www.wbdma.gov.in/HTM/MUNI_Legislation_WB_ MUNI_ACT_1993.htm
[6] http://webcache.googleusercontent.com/search?q= cache:NuEBrr6TpcsJ:www.cag.gov.in/sites/default/files/audit_report_files/West_Bengal_Local_Bodies_ULB_2014_Chap_1.pdf &cd=6&hl=en&ct=clnk&gl=in
[7] http://shodhganga.inflibnet.ac.in/bitstream/10603/163835/14/14 _summary and conclusions.pdf
[8] http://www.yourarticlelibrary.com/law/74th-amendment-act/highlights-of-74th-amendment-act-1992-in-india/66687
[9] https://indiankanoon.org/doc/1547761/
[10] https://www.wbdma.gov.in/PDF/MunicipalAffairs_Municipal Act.pdf
[11] http://shodhganga.inflibnet.ac.in/bitstream/10603/137078/9/09 _chapter_02.pdf

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