72nd and 74th Constitutional Amendment Act 1592 have give constitutional status to rural local government and urban self government. Thus furthering the democratic decentralisation.

Decentralisation - Furthering grassroot democracy - Local solutions for local problems - Avid one size fits all approach - People participation & empowerment - Citizen centric governance - Here accountability and transparency Effective decentralisation is political, [financial], functional Decentralisation achieved by 73rd & 74th amendment Financial decentralisation → ensures more autonomy to local bodies Local infrastructure development: sewage impossible to prevent water floods. Undertake local welfare measures. Ensure achievement of SDGs at local level, strengthening public primary health facilities to achieve SDG-3. Agricultural productivity enhancement by utilisation of traditional water bodies by local bodies. Give local self government & local bodies. Enforcing the role of Gram Sabhas. More accountability to people by raising local taxes.

Property for major share with state government. Precise dependence on state devolving gears. Tied grants → law autonomy of one size fits all approach. Non-implementation of recommendations of state finance commission. Excessive bureaucratic interference → weakens people's representative. Lack of adequate infrastructure like building trained capacity. Make them appendages for implementation of government's schemes. Can't take actions for local problem without adequate sanction of functions.

— Nidhi Goyal · AIR 91