Function entrusted to a Municipality under article 243W
Question regarding the function entrusted to a Municipality under article 243W of the Constitution gets raised in GST very often because of the exemption list notified vide Notification No. 12/2017- Central Tax (Rate). Entry 3 and 4 in the said notification, make it necessary to understand the Function entrusted to a Municipality under article 243W of the constitution.
Article 243W of the constitution reads as below:
Article – 243W, Constitution of India, 1950
Powers, authority and responsibilities of Municipalities, etc.
243W. Subject to the provisions of this Constitution, the Legislature of a State may, by law, endow—
(a) 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) 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 matters 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.
So, the above-quoted provision lists out the two broad categories of functions entrusted to a municipality:
- Preparation of plans for economic development and social justice
- Performance of functions and the implementation of schemes entrusted to them including such performance in relation to the matters listed in the twelfth schedule.
Further, the matters as listed in Twelfth Schedule inserted vide Constitution (Seventy-fourth Amendment) Act, 1992, w.e.f. 1-6-1993 is as given below:
|1.||Urban planning including town planning.|
|2.||Regulation of land-use and construction of buildings.|
|3.||Planning for economic and social development.|
|4.||Roads and Bridges.|
|5.||Water supply for domestic, industrial and commercial purposes.|
|6.||Public health, sanitation conservancy and solid waste management.|
|8.||Urban forestry, protection of the environment and promotion of ecological aspects.|
|9.||Safeguarding the interests of weaker sections of society, including the handicapped and mentally retarded.|
|10.||Slum improvement and upgradation.|
|11.||Urban poverty alleviation.|
|12.||Provision of urban amenities and facilities such as parks, gardens, playgrounds.|
|13.||Promotion of cultural, educational and aesthetic aspects.|
|14.||Burials and burial grounds; cremations, cremation grounds and electric crematoriums.|
|15.||Cattle pounds; prevention of cruelty to animals.|
|16.||Vital statistics including registration of births and deaths.|
|17.||Public amenities including street lighting, parking lots, bus stops and public conveniences.|
|18.||Regulation of slaughter houses and tanneries.|