Urban Local Bodies (ULBs) are pivotal to inclusive and efficient urban governance, yet they remain fiscally constrained and institutionally weak. Analyze.

Urban local bodies just have revenue as own fund has remaining by only constrained as per CAG report on municipal finance. ULB's pivotal to inclusive & efficient urban governance a) District development plans are created by ULB members periodically. (1) Basic amenities for each of living of citizens like sanitation, water sets, are promoted (Utter housing). C) Urban housing & slum management: empowered ULB (1.50% by 2030 - World Bank) Yet they are fiscally constrained:- (1) Lack of tax devolution from capex (1% of tax devolved - RBI depict CAG's contributing 99% of the taxpayer). (2) Weak mechanism of tax collection at urban level (e.g.) (1 property tax - Vaodadars case). (3) Lacking subsidy state of service & corruption leakage (e.g.) (Vaodadars case). (4) State apathy to devolve funds as less state home auto-autonomous state finance (Act contribution 249). ULB's institutionally weak:- (1) Non elected mayors in municipal corporations defect of democratic decentralisation (e.g.) (Bangalore MC). (2) Lack of training in urban governance to elected members (e.g.) (Politically charged ambassadors). (3) Half hearted devolving function by state under Act 12 (only Kerala devolved all functions) - CAG. (4) Jurisdictional overlap with para-statal bodies leads lack of accountability.

ULB's institutionally weak continued: (1) Non elected mayors in municipal corporations defect of democratic decentralisation (e.g.) (Bangalore MC). (2) Lack of training in urban governance to elected members (e.g.) (Politically charged ambassadors). (3) Half hearted devolving function by state under Act 12 (only Kerala devolved all functions) - CAG. (4) Jurisdictional overlap with para-statal bodies leads lack of accountability. ULB's institutionally weak:- (1) Non elected mayors in municipal corporations defect of democratic decentralisation (e.g.) (Bangalore MC). (2) Lack of training in urban governance to elected members (e.g.) (Politically charged ambassadors). (3) Half hearted devolving function by state under Act 12 (only Kerala devolved all functions) - CAG. (4) Jurisdictional overlap with para-statal bodies leads lack of accountability. Steps to invests finances: (1) Minimum earned share from income tax - (Sharonachitra committee). (2) 3 tiered GST sharing unto ULBs (Vijay Kelkar Committee). (3) Mandatory municipal bonds to raise funds (e.g.) (JCBI guidelines). (4) Rationalising corrupt tax stake. To strengthen institution: Elected mayors needed at city level. b) Resolution of franchise by state to be made a necessity by Finance Commission. c) Accountability mechanism by social audit. d) Training & secretarial support to members for pressing District plan. The recent PM Jan Yojana Abhiyan seeks to organise ULBs for efficient planning to sustain the increased urbanization expected to breach 40%+ by 2036 (World Bank).