This is Independent constitutional body and is vested with the responsibility for superintendence, direction and control of preparation of electoral rolls and conduct of elections to local bodies in a free and fair manner. The Municipal corporation act contains provisions to categorize areas into larger urban area or smaller urban area,and also areas that are in transition from a rural area to an urban area. These factors are taken into account to constitute a Municipal Corporation, Municipal Council and Nagar Panchayat . The size of the population is also factored in before finalizing the minimum and maximum number of councillors to be elected. There are also provisions pertaining to the number of wards into which a town has to be demarcated.