Final 0utline of Municipal Law

1) Definitions
vi, xxv, xli, xlviii, lxiv, lxvi, lxxx

2) Chapters
6,7,9,11,12 & 15

DEFINITIONS:
1. Vi: “building line” means a line beyond which the outer face or any part of an external
wall of a building may not project in the direction of any street, existing or proposed;
2. Xxv: “dwelling house” means any building used substantially for human habitation;
3. Xli: “market” means a place where persons assemble for the sale and purchase of meat,
fish, fruit, vegetables or any other articles or goods, or for the sale and, purchase of
livestock or animals and includes a shopping Centre, a commercial office or premises and
any place which may be notified as a market in accordance with the rules;
4. xlviii: “nuisance” includes any act, omission, place or thing which causes or is likely to
cause injury, danger, annoyance or offence to the sense of sight, smell or hearing or
which is or may be dangerous to life or injurious to health or property;
5. lxiv: “refuse” includes rubbish, broken bricks, mortar, broken glass, offal, night soil,
sweepings, carcasses of animals, deposit of sewerage, waste blood, horn, hoofs, bones
and meat waste and any other offensive matter;
6. lxvi: “remuneration” includes salary, allowances and pension;
7. lxxx: “tannery” means any building, place or premises where hides and skins are dyed or
tanned;
CHAPTER#6
Q.1: Describe the functions of the council provided under chapter vi of the Sindh local
government act 2013.
Ans: by the virtue of section 72 of the act, the council shall subject to the rules and regulations
made by the government, perform its functions all or any of them. The council shall perform its
functions subject to the division provided under following schedules:
1. for corporation, district municipal corporation, municipal committees, town committees
under schedule II.
2. For district councils under schedule III and,
3. For union councils under schedule IV.
The council may perform additional tasks given by the government of Sindh.
Provided that the bodies of Corporations shall not perform the tasks that are already being done
by other bodies or authorities as per any law for the time being in force.
Provided further that Metropolitan Corporations may at any time be required by the Government
to perform any function of a District Municipal Corporation subject to the conditions as
Government may specify.
Q.2: what are the duties of the council as to records, reports and returns?
Ans: by the virtue of section 73 of the act, the council has the duty to:
a. Maintain the record of its working as directed.
b. Prepare and publish the periodical reports and returns as directed.
c. Take necessary measures, specified by the Government, for publication of information
about its operations.
Q.3: provide the manner of the transfer of the functions between the council and the
government.
Ans: as per section 74 of the act, notwithstanding anything contained in any other law for the
time being in force, the government may:
a. Take over management and control of any institution or service operated by a Council.
b. Delegate the management and control of any institution or service operated by the
Government to a Council.
Q.4: describe the commercial scheme provided under section 75 of the act.
Ans: as per section 75 of the act, the Government has the authority to establish a Board,
Authority, or corporate body to carry out functions of a Council, either independently or in
collaboration with public or private entities.
Additionally, the Government may engage in and manage commercial ventures in the public
interest. Existing joint ventures with private entities remain continued.
The Council, with prior permission of the government, can undertake commercial schemes,
business enterprises, or enter into public-private partnerships.
Q.5: what details shall be added by the council with regard to the development plan?
Ans: by the virtue of section 76, a Council, subject to the rules, shall create and execute
development plans. These plans cover details such as; scheme nature, location, estimated cost,
funding sources, start and end dates, execution method, maintenance agencies, and anticipated
benefits. The included schemes should align with the budget, and Councils' development plans
are consolidated as prescribed.
Q.6: describe the method in which a council may enter into the contract?
Ans: section 77 provides that the council may in order to comply with the provision of the act,
may enter and perform any contract.
All the contracts by or on behalf of the council shall be in writing and shall express the name of
the council. And reported at the next meeting by the council to the Mayor or the case may be.
The contracts shall be made after inviting the tenders or quotations. However, the tenders or
quotations that include an amount exceeding the budget shall be invited by newspaper.
Also, that in case of the lowest tender or quotations is not accepted, the Authority competent to
grant the contract, other than the Council, shall answer it in writing, and if the Council itself,
shall express in the resolution approving the tender of quotation, the reasons for not accepting the
lowest tender or quotation.
Provided further that all procurements shall be made in accordance with the provisions of the
Sindh Public Procurement Regulatory Authority Act, 2009 and rules made thereunder.
All contracts related to the transfer, grant, sale mortgage, lease etc. of the immovable property or
any interest and right thereto and disposal or sale of movable property or for leasing out rights to
collect taxes shall be entered into after inviting offers in an open auction.
However, if the highest bid is not accepted by the Council, approval of Government shall be
obtained in written, and Government shall, give reasons for not accepting the highest bid in by an
order.
Councils may grant, sell, or lease land for specific purposes, subject to consultation with the
government to:
associations, organizations, individuals or any department or institution of the Federal or a
Provincial Government for establishing, maintaining or extending educational, religious and
charitable institutions or for the benefit of the public, subject to the condition that if the land is
not used for the purpose it was granted, the Council may after affording such association
organization, individual or department or institution etc an opportunity to show-cause against the
action, resume such land along with structures, if any, without any compensation:
Provided that the land allotted under this sub-section to any association, organization and
individual may only be allotted if the organization and institution able to satisfy the Government
that it has already established the organization and subsequently managed the association:
Provided further that the ownership or purpose for which the land is allotted or leased out shall
not be changed under any circumstances.
Government may make rules for contract procedures under this Act. Contracts not conforming to
the Act or other laws are not binding on the Council.

Q.7: discuss the provision of section 78 of the act.

Section 78 of the act empowers a Council to establish bye-laws for procedures for:
(a) Planning and estimating works to be undertaken by the Council.
(b) Technical approval and administrative sanctioning of plans and estimates, specifying the
responsible authority and conditions.
(c) Preparation of plans and estimates by designated agencies.
(d) Execution of plans by specified agencies or authorities.
CHAPTER 7:
Q.8: Define the executive powers of the council.
Ans: the executive powers of a council, essential for fulfilling its functions under this Act, are
vested in its Mayor or Chairman. These powers are exercised directly by them or through
authorized individuals, following the rules. All actions of the Council must be expressed in its
name and authenticated as per prescribed procedures by the virtue of section 79.
Q.9: what are the powers of the Mayor and Chairman?
Ans: as per section 80, of the act the following are the powers of the Mayor and Chairman:
1. Power to Preside Over Council Meetings: Unless reasonably prevented, the Mayor or
Chairman may preside over all Council meetings and regulate business conduct in
accordance with rules.
 2. Power to Oversight Financial and Executive: The Mayor or Chairman may monitor the
financial and executive administration of the Council and execute assigned executive
functions under this Act.
3. Power to Supervise and Control: The Mayor or Chairman may exercise supervision and
control over Council employees, addressing questions related to their service, pay,
privileges, and allowances as directed in rules. However, Matters concerning the Sindh
Councils Unified Grades members shall be referred to the Government.
4. Emergency Powers: In emergencies, the Mayor or Chairman may direct the execution or
stoppage of work or any act requiring Government or Council sanction. However, the
immediate actions must be reported to Government or the Council, the Mayor or
Chairman shall not act in contradiction of this Act or Council/Government orders.
5. Delegation of Powers in Absence: The Mayor or Chairman may also delegate their
powers as follows:
i. Deputy Mayor or Vice Chairman: In the Mayor or Chairman's absence due to reasons
like being outside Pakistan, the Deputy Mayor or Vice Chairman shall exercise their
powers and functions.
ii. Government Notification for Further Delegation: however, if (Mayor, Deputy Mayor,
Chairman, or Vice Chairman) are absent, the Government may entrust the duties to
another member through a notification.
Q.10: who are the executives and what are their functions?
Ans: 1) as per section 82 of the act, The following functionaries shall be the Chief Executives of
their respective Councils and shall perform such functions as are delegated to them by the
concerned council –
(a) Municipal Commissioner for Corporation;
(b) Chief Officer for District Council;
(c) Chief Municipal Officer for Municipal Committee;
(d) Town Officer for Town Committee; and
(e) Secretary for Union Council and Union Committee.
Functions of the Chief Executive: section 81:
1. Financial and Executive Supervision: Supervise the financial and executive
administration of the Council under the general control of the Mayor or Chairman.
Perform duties and exercise powers assigned or delegated under this Act.
2. Employee Supervision and Service Matters: Supervise and control the acts of Council
employees, addressing service matters as assigned. Disposal of questions related to
employee service matters is within the Chief Executive's purview.
3. Reporting to Government: Provide Government with copies of Council resolutions
from time to time.
4. Auditing Oversight: Take prompt steps to rectify any irregularities identified by the
Auditor.
5. Licenses and Permissions:
i. Issuance and Fees: Issue licenses and permissions under this Act, rules, or bye-laws.
All such documents are signed by the Chief Executive, and fees collected are
credited to the local fund.
ii. Suspension or Withdrawal of Licenses: Suspend, withhold, or withdraw licenses or
permissions, after providing an opportunity for the party concerned to be heard, if
non-compliance or contravention of Act provisions, rules, or bye-laws is
established.
6. Delegation of Powers:
i. Delegation to Council Employees: Delegate powers conferred by this Act, rules, or
bye-laws to Council employees within the limitations set by the Council.
7. Compliance and Reporting:
i. Supply of Information: Supply any requested return, statement, account, report, or
document. Comply with orders from the Council, Committees, or Sub-
Committees in accordance with this Act.
Q.11: describe the manner of meetings and disposal of business?
Ans: as per section 83, the manner of the meetings and disposal of business takes place as
follows:
Disposal of business: all business of the Council is disposed of at its meetings, Committee
meetings, or by the Mayor, Chairman, or Officers in the prescribed manner.
Meetings: Meetings are presided over by the Mayor or Chairman, or in their absence, by the
Deputy Mayor, Vice-Chairman, or a designated Member. Certain meetings may have a
prescribed presiding person during specific circumstances. Meetings are ordinarily open to the
public, except when the Presiding Authority orders private deliberations. The Presiding
Authority has the power to remove disruptive individuals. Decisions are made by a majority vote
of Members present. The Presiding Authority has a casting vote in case of tied votes. Minutes of
meetings are recorded, signed by the Presiding Authority, and confirmed by the Council in the
next meeting and such minutes of the meetings are open to inspection by any inhabitant of the
local area.
Decisions of councils are reported to the Government within ten days. Council proceedings are
not invalidated by vacancies or defects in its constitution or by the participation of unqualified
persons.
Members are not liable to legal proceedings for statements or votes given in good faith during
Council or Committee meetings.
Q.12: describe the committees and sub-committees.
Ans: section 84 of the act provides the Committees and Sub-committees as.-
1. A Council may, for the performance of such functions as may be prescribed appoint
Committees or Sub-Committees consisting of its Members and co-opted Members, if any.
2. The Members of the Committee or Sub-Committee shall be elected by the Council\
CHAPTER 9:
Q.13how does the government ensure that the activities of the council are in conformity
with the provisions of this act?
Section 87 sub section (1), provides that the government holds the responsibility for the general
supervision and control of local Councils. Thus, it has the authority to ensure that the activities
and operations of the local Councils comply with the provisions of the Act.
While Section 87 sub section (2), emphasizes that the government may compel the production of
documents, records, and other materials from Councils at any time. Additionally, the government
has the power to issue orders to bring the activities of the Councils within the umbrella of the
requirements of this act.
Also, section 87 sub section (3) states that if in the opinion of the government, the actions or
intentions of the councils do not conform to the law as defined in the Act. Then, the government
can refer the matter back to the Council for correction. During this period, the matter referred
will remain suspended. However, once the Council rectifies the issue to comply with the law, it
must refer the matter back to the government for a final decision
Q.14: Define the power of the government to direct the councils.
Ans: Section 88 authorizes the government to issue directives to local Councils, individual, or
relevant Authority, directing them to undertake specific actions within a prescribed time to fulfill
the objectives of this Act.
Under Section 88(2) following a thorough investigation, the government determines that a
direction issued under subsection (1) has not been adhered to the law; then it has the discretion to
appoint one or more individuals to ensure the execution of the directive.
Furthermore, the government may also specify that the costs associated with such actions will be
funded from the local budget and should be covered by the respective Council.
Q.15: what Recommendations maybe made by the councils?
Ans: The Council has the authority to formulate recommendations to the Government through a
resolution supported by a majority of its members. These recommendations can pertain to
various aspects, including:
(i) Effective implementation of this Act.
(ii) Efficient performance of duties, functions, and obligations by agencies, authorities,
bodies, individuals, or their officers acting under the jurisdiction of the Government.
(iii) Addressing instances where civil servants, public servants, or Council and Sindh
Unified Council Service officials fail to fulfill their obligations towards the Council.
(iv) Any other matter related to the Council's operations.
The Government is bound to review these recommendations and issue appropriate orders based
on the circumstances. In cases where the Government does not accept the recommendations by
the councils, it must provide reasons for its refusal. Additionally, if the Government intends to
take action against an officer or individual in response to the recommendations by the councils, it
shall provide the concerned officer or person an opportunity to be heard before taking such
action as per the principle of the natural justice.
Q.16: Discuss the method in which the Inspection of councils is held?
Ans: The inspection of the Council is governed by the following manner:
The Councils shall undergo inspection at least once per financial by an Inspecting Officer or
Inspection Team appointed by the Government as per regulations.
The Inspecting Officer or Inspection Team is vested with the following powers provided under
section 165 of code of criminal procedure:
a. To enter, inspect, and survey any immovable property occupied by the Council or
 any institution under its control.
b. To request and examine files, registers, books, documents, or records pertaining to
the Council.
c. To demand the production of statements, accounts, reports, and related
documents.
d. To attend Council meetings and participate in discussions and proceedings, except
for voting.
e. To conduct a general inquiry into the Council's affairs.
The Inspecting Officer or Inspection Team shall submit a report to the Government and provide a
copy to the Council within 30 days.
The inspection report from subsection (3) should be presented at the next Council meeting.
Upon receiving the inspection report, the Council shall mark it and forward it to both the
Government and the Inspecting Officer or Inspection Team within 30 days.
he Inspecting Officer or Inspection Team may issue further directions to the Council upon receipt
of the marked report and will send a copy of these directions to the Government.
The Mayor or Chairman, as applicable, must take the necessary actions based on the inspection
report.
Any disputes or differences of opinion between the Inspecting Officer and the Council shall be
resolved by the Government.

Q.17: How does the government hold an inquiry into the affairs of the councils?
Ans: The government, either on its own motion or in response to an application, may initiate an
inquiry into affairs of the councils, by appointing an officer or authority for this purpose.
Under sub section 2 of section 91, the appointed officer is granted the powers of a Civil Court
under the Code of Civil Procedure, 1908, to gather evidence, compel witness attendance, and
require document production for the purposes of the inquiry. The government will then take
appropriate actions based on the inquiry's findings.
Q.18: what may be the effect of inquiry held under section 91?
Suspension of particular department or institution:
Ans: By the inquiry, if the Government determines that a Council is incapable of effectively
managing a specific department or institution, it may suspend the authority of the council over
that department or institution through an official Gazette notification, stating the reasons and
specifying the duration of the suspension.
In the event of such suspension, the Government can assume direct management of the
department or institution or implement alternative arrangements as deemed suitable. The Council
will be responsible for covering the expenses of this management, as determined by the
Government, and the budget of the council will be considered revised accordingly.

Q.19: Discuss the provision as to supersession of council.

Ans: Supersession of council: If, after conducting a necessary inquiry, the Government
concludes that a Council:
i. Persistently fails in its duties,
ii. Is incapable of managing its affairs or meeting financial obligations
despite government directions, or
iii. Abuses its powers,
The Government, after considering the objections of the council, may declare the Council
superseded for a maximum period of six months through an official Gazette notification. Upon
such notification:
b. Current officeholders, including Mayor, Deputy Mayor, Chairman, Vice-
Chairman, or Members, will cease to hold their positions.
c. The Council's functions will be temporarily performed by a person or Authority
appointed by the Government until the reconstituted Council, as per
subsection (3), assumes office.
d. All Council funds and property will be vested in the Government during the
period of supersession for expenditure in accordance with this Act.
Before the expiration of the supersession period, the Council must be reconstituted in line with
this Act.
Provided that, if the supersession period ends within four months of the Council's normal term
expiration, the Council will not be reconstituted for the remaining term period, and the
consequences of supersession under subsection (2) will continue.
The Government has the authority to extend the period under subsection (1) through an official
Gazette notification, but such extensions should not exceed six months.
Q.20: what is an Advisory Committee?
Ans: an Advisory Committee is appointed by the Government, comprising the number of
individuals it deems suitable, to provide advice to the person or Authority appointed by the
Government under clause (b) of subsection (2) of section 93.
The Advisory Committee is required to convene meetings as needed and, in the manner,
specified by the appointed person or Authority.
Members of the Advisory Committee serve at the desire of the Government but have the option
to resign at any time by submitting a letter to the Government.

CHAPTER 11:
Q.21: discuss the constitution of the local fund.
Ans: under section 103 of act, the constitution of the local funds takes place as follows:
1. Formation:
A Local Fund is established for different councils:
Corporation Fund for a Corporation.
• Municipal Committee Fund for a Municipal Committee.
• Town Committee Fund for a Town Committee.
• Union Committee Fund for a Union Committee.
• District Council Fund for a District Council.
• Union Council Fund for a Union Council.

2. Fund Composition:
It includes:
• Existing funds at the Council's disposal.
• Proceeds from taxes, tolls, rates, fees, cess, and charges.
• Rents, profits, and sale proceeds of Council-managed property.
• Contributions from individuals, institutions, other Councils, or Local Authorities.
• Government grants.
• Trust-related receipts.
• Loans, interests, and profits from investments.
• Fines imposed under this Act.
• Other sums receivable by the Council.
3. Deposit Fund: Refundable deposits are kept separately from the Local Fund in a "Deposit
Fund." Unclaimed deposits after two years become part of the Local Fund.
4. Special Purpose Funds: A Council may establish a separate fund for special purposes.
Administered like the Local Fund. Can assign specific revenue sources or portions of the
Local Fund.
5. Refund of Deposits: Unclaimed deposits after two years are deposited into the Local Fund.
Refunds, unless budgeted otherwise, occur in the next financial year.
6. Government Requirement: A Council must establish a separate fund if required by the
Government. Administered like the Local Fund.
Q.22: briefly describe the custody and investment of the local fund?
Ans; as per section 1004 of the act,
(1) A Council shall not incur any debt nor borrow any money or give any guaranty without prior
approval of Government.
(2) A Council may invest surplus funds, if any, in such securities and financial institutions, as
may be approved by the Government.
Q. 23: When and in what preferences does a council withdraw the fund for its utilization?
Ans: by the virtue of section 106, the withdrawn from the local fund shall be limited to the
budgeted amounts and specified purposes. The utilization of the fund occurs in the following
order of preference:
i. Moneys are applied in the following order of preference:
ii. Payment of salaries and allowances to Council employees.
iii. Repayment of loans and utility bills.
iv. Contributions for elections, Sindh Council Unified Grades maintenance, and Auditing of
Accounts.
v. Fulfillment of obligations and duties under this Act or any other law.
 vi. Meeting expenditures charged on the local fund under this Act.
vii. Satisfying decrees or awards against the Council by Court or Tribunal.
Q.24: discuss the application of the local fund.
Ans: as per section 107, Monies in the Local Fund are spent according to the annual and revised
budget estimates approved by the Council. Councils shall not transfer funds to other Councils
except for debt payments, deposit works, or as prescribed. Local Fund application is constrained
by budgetary ratios between development and non-development expenditures. In a new Council's
transition during a financial year due to fresh elections. Outgoing Council cannot exceed eight
percent per month of budgeted funds for the remainder of its term. Expenditures or commitments
beyond this limit are restricted.

Q.25: what expenditures are charged on the local fund?

Ans: the provision of section 108 provides the following expenditure which shall be charged on
the Local Fund, that is to say:
i. Repayment of loans.
ii. Satisfaction of judgments, decrees, or awards against the Council.
iii. Sums related to the employment of any Government employee associated with the
Council.
iv. Expenditure declared by the Government to be charged.
If any charged expenditure remains unpaid, the Government may issue an order directing the
custodian of the Local Fund to pay the amount, as feasible, from the Local Fund balance.

Q.26: what does the annual budget of the council include?

Ans: section 109 of the act states that, the annual budget for a council includes estimates of
grants from the Government, amounts in the Local Fund, receipts for the next year, and
expenditures for the next year. Before each financial year, the Government notifies the
provisional share credited to the Local Fund from the provincial allocable amount. Council
functionaries can re-appropriate the budget, following powers delegated by the Government. At
the financial year's end, a revised budget is submitted to the council for approval. A demand for a
grant requires the recommendation of the Mayor or Chairman. Conditional grants are separately
shown and governed by the specified conditions. The budget is prepared as per prescribed
methods and the chart of accounts notified by the Auditor-General of Pakistan.

Q.27: discuss the approval of the budget.

Ans: Section 110 states that Council, in the prescribed manner, prepares and sanctions an
estimated budget before each financial year, submitting a copy to the Government. In the
absence of a Council-approved budget, the Government may prepare and certify the necessary
statement. If the Government finds the Council's budget in violation of the Act, it can modify it
by order, and the modified budget becomes sanctioned. A revised budget for the ongoing
financial year can be prepared and sanctioned if necessary. When a Council assumes office for
the first time, its budget for the remaining period of the financial year is prepared in accordance
with these provisions. If an officer needs to exceed the sanctioned expenditure for activities, a
proposal is submitted to the Council. However, re-appropriation cannot be made for any item
reduced by the Council or Government during budget sanctioning, nor can savings from
employee pay or other units be re-appropriated for employee salary payments.

Q.28: discuss the manner in which the accounts of a council is maintained u/s 111.
Ans: Council maintains accounts in the prescribed form and manner. After each financial year's
close, an annual statement is prepared within thirty days and sent to both the Government and the
Audit Authority. This statement, along with other prescribed statements, is displayed in the
Council office for public information, and objections or suggestions from the public are
considered and brought to the Audit Authority's notice.
NOTE: Every Corporation, Municipal Committee, District Council, and Town Committee is
required to maintain and update their websites with accounts-related activities. The Provincial
Director of Local Fund Audit pre-audits all payments from the Local Fund, and a Council cannot
withdraw or disburse money from the Local Fund without the prescribed pre-audit.
Q.29: discuss briefly the composition of the financial commission.
Ans: as per section 112, The Provincial Finance Commission comprises thirteen members,
chaired by the Minister for Finance, with the Minister for Local Government serving as the Co-
Chairperson. Two members of the Provincial Assembly, nominated by the Leader of the House
and the Leader of the Opposition, are included. Additionally, key government secretaries and
mayors from different municipalities, nominated by the government, are part of the commission.
Two professionals from the private sector, nominated by the government, also contribute. The
Finance Department serves as the commission's secretariat. Vacancies or defects in the
commission's composition do not invalidate its proceedings. Professional members may be
removed or reappointed as per prescribed procedures.

CHAPTER: 12:
Q.: what are the functions of the provincial commission?
Ans: under section 113 of the act, the following are the functions of the provincial commission:
1. Resource Distribution Formula:
I. The commission is responsible for formulating a distribution formula for resources,
specifically regarding the proceeds of the Provincial Consolidated Fund.
II. Including the distribution between the Government and councils, dividing the funds
into a provincial retained amount and a Provincial allocable amount, referred to as
the Provincial Finance Commission Award.
III. It also includes the distribution of the provincial allocable amount among the
councils, specifying the share of each council.
2. Finances of Councils:
The commission deals with matters related to the finances of the councils. It can
consider and make recommendations on financial issues referred to it by the
Government or by a Council.
3. Grant-in-Aid:
The Government has the authority to provide grant-in-aid to a Council, and such
grants are not considered part of the provincial allocable amount.
4. Consultation and Consideration:
Before making recommendations, the commission is required to consult any Body or
person it deems necessary.
It must take into account various principles, including population, backwardness,
need, and the performance of a council.
5. Approval and Alteration of Recommendations:
The Government has the power to approve or, with recorded reasons in writing, alter
the recommendations made by the Provincial Finance Commission.
Once approved, the Government is expected to release the grants directly to the
council.
6. Decision-Making By Majority of votes:
The commission takes decisions by a majority vote of the members present and
voting.
7. Annual Report:
The commission is required to present an annual report to the Government. This
report should include an analysis of fiscal transfers, the status of own-source revenue
for the councils, and an assessment of the reach and quality of their services.
The Government is responsible for laying this report before the Provincial Assembly
of the Sindh.
8. Award Duration:
The provincial allocable amount and shares of the councils are determined by an
award, which remains in force for a specified period of four years.
9. Continuation of Award:
If recommendations for a new award are not finalized before the expiry of the current
award period, the existing award remains in force, determining the provincial
allocable amount and shares of the councils until a new award is approved.

Q.: what are the requirements for certification of fiscal transfer?

Ans: as per section 114 of the act, the Provincial Finance Commission is responsible for
determining the certification requirements for fiscal transfers in consultation with the
government.
1. Certification Process: The certification process includes:
Determination and calculation of the provincial allocable amount
Ensuring the transfer of funds aligns with the determined shares of the councils.
Verifying that fund transfers adhere to the award and references made to the Provincial Finance
Commission.
Certification of revenues and expenditures of both the government and councils
2. Data maybe required for certification process:
The Provincial Finance Commission can obtain necessary data from the government, councils,
relevant agencies, or the Federal Government.
Both the government and councils are required to provide reports to the commission regarding
the timeframe and methodology for the flow of funds determined by the commission.
3. Grievances related to fiscal transfers:
Councils have the right to seek redressal by making a reference to the Provincial Finance
Commission, providing grounds for the grievance.
The Provincial Finance Commission can then make appropriate decisions for the redressal of the
grievance.
Q.: write the powers of the provincial finance commission.
Ans: By the virtue of section 115 of this act, the powers of the Provincial Finance Commission
are not limited by the provisions of the chapter 12 but it has the authority, under any law, to call
for information related to fiscal transfer formulas and fund transfers.
It also has the same powers as a civil court under the Code of Civil Procedure, 1908 (Act V of
1908) for this purpose.
The provincial allocable amount and shares of the councils shall be transferred on the basis of
actual monthly receipts of Government.
The Provincial Finance Commission shall conduct its business in the prescribed manner.
Q.: describe the method for auditing.
Ans: the audit method has been provided under section 116 of the act, as:
The accounts of every Council are audited at intervals and in a manner specified by law. The
Audit Authority is granted access to all relevant records, can examine the Mayor, Deputy Mayor
Chairman, and Vice Chairman etc. The audit report, submitted to the Government and the
Council, highlights issues like embezzlement, fraud, misappropriation, and irregularities in
accounts.
The Council publicly displays the Annual Audit Report at the conspicuous place for public
information, and within sixty days of receipt, the council shall address and rectify audit findings,
submitting a detailed report to the Government.
The Government forwards this compliance report to the Public Accounts Committee of the
Provincial Assembly of Sindh within thirty days.
Persons in charge of Council affairs are personally liable for losses due to negligence or
misconduct, with their liability determined by the Government. In the public interest, the
Government may order special audits conducted by various authorities or independent auditors.
After receiving a special audit report, appropriate action may be taken.
The Government can appoint District Account Committees with specified functions. The Auditor
General of Pakistan retains the authority to conduct audits of Councils, and the Act does not
prejudice or prevent this authority.

Q.: what properties are vested in the council and what is its responsibility towards them?
Council has the authority to
Ans: According to section 117 of the act, a
acquire and hold both movable and immovable property within
or outside its limits. Properties, unless reserved by the
Government, are vested in the Council, including those inherited
from predecessor Councils, public markets, slaughterhouses,
public buildings, water works, sewers, drains, public lamps,
streets, and pavements.
The Council is empowered to control, manage, maintain, inspect, and develop its properties for
the purposes of the Act. It can also acquire or transfer properties through various means.
Government rules may outline the management, maintenance, improvement, development,
regulation, or alienation of Council properties.
118. Earmarking of Income for development plans.-
Government may direct that any specified items of income of a Council shall wholly or in part be
earmarked for and applied in the implementation of a scheme or development plan proposed
under this Act.

Chapter 15: Offences, Penalties and Enforcement:

Section 132: Offences in schedule 6 are punishable by imprisonment, fine, seizure, forfeiture,
confiscation and impounding and other penalties provided in this act.
Offences in Part 1 Schedule 6: 3 year and 5 lac fine
• Burying or burning a dead body at a place which is not public or registered burial or
burning place
• Connecting any house drain with a drain in a public street
• Watering /washing/bathing cattle or animals near a source of drinking water for the public
• Writings or paintings any objectionable, abusive, provocative slogans or words on a
 building
• Failure of the head of the family to report the birth or death to a Council
• Any owner or keeper of an animal who damages agricultural land or any public road by
allowing such animals to trespass thereon.
• Tax evasion
• Running resturants or vending stalls for eatables at any place controlled or managed by
local govt.
• Cutting down of trees or demolition of buildings where such actions are declared to be a
cause of danger or annoyance to public.

Offences in Part 2 Schedule 6: 7 year and 10 lac fine

• Excavation near residential area.
• Irrigation of agricultural lands with sewerage /filthy water or any injurious liquid.
• Adulteration of consumable items sold or supplied to public.
• Sale of consumable products by an infected person.
• Any act by which drinking water is rendered unfit for such use.
• Encroachment on any property controlled and maintained by local govt.
• Letting loose or setting in of ferocious /dangerous animals

These fines shall be deposited in the Local Fund.

Section 133: Mayor or chairman shall authorize council officials as inspectors for enforcement of
provisions relating to offences.
There shall be 1 inspector in case of union council or town committee.
In municipal committee, there shall be 3 inspectors
District Council: 5 inspectors
District Municipal Corporation: 5 inspector each.
Section 136: Cognizance of the offences shall be taken by Court only upon a written complaint
by Mayor / chairman or authorized person.
Section 137: Offences under this Act shall be cognizable and Triable by a competent Court in
accordance with Cr.P.C.