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14. The provisions in Part IX-A of the Constitution, relating to the Municipalities, are similar, if not identical, to the provisions of Part IX. Article 243-P contains definitions; Article 243-Q relates to constitution of Municipalities; Article 243-R provides for composition of Municipalities; Article 243-S provides for constitution and composition of Wards Committees, etc.; Article 243-T provides for reservation of seats; Article 243-U states the duration of Municipalities, etc.; Article 243-V provides for disqualification for membership; Article 243-W relates to powers, authority and responsibilities of Municipalities, etc.; Article 243-X provides for power to impose taxes by, and funds of, the Municipalities; Article 243-Y relates to the Finance Commission; Article 243-Z provides for audit of accounts of Municipalities; Article 243-ZA relates to election to the Municipalities; Article 243-ZB provides for application of Part IX-A to Union Territories; Article 243-ZC mentions the areas to which Part IX-A is not to apply; Article 243-ZD provides for Committee for district planning; Article 243-ZE provides for Committee for Metropolitan planning; Article 243-ZF relates to continuation of existing laws and Municipalities; and Article 243-ZG contains a bar to interference by Courts in electoral matter.

29. Shri Ramaswamy contended that the provisions of Part IX-A do not apply to the existing Municipalities and, therefore, there is no time limit which is prescribed for holding the first election after the amendment to the Constitution. In support of this argument, it was submitted that the word 'Municipality' has been defined in Article 243-P(e) to mean an institution of self-Government constituted under Article 243-Q. The said Article 243-Q states that there shall be constituted in every State a Nagar Panchayat, a Municipal Council or a Municipal Corporation "in accordance with the provisions of this Part". The composition of the Municipalities is provided for by Article 243-R. The learned Counsel submitted that the existing Municipalities are not constituted in accordance with Part IX-A of the Constitution and Article 243-U which pertains to the duration of the Municipalities and provides for the holding of an election before the expiry of the duration would refer to only those Municipalities which were constituted after the Seventy-fourth Amendment to the Constitution.

30. The contention of the learned Counsel would seem to indicate that the Parliament was oblivious of the existence of the existing Municipalities. This is clearly not so. In order to bring out the true import and effect it become necessary, at times, to read different sections of the statute or Article of the Constitution together. While interpreting Article 243-P and Article 243-Q the provisions of Article 243-ZF cannot be overlooked. None of the Articles in Part IX-A states that the existing Municipalities or local bodies, which are in existence, shall cease. Article 243-ZF recognises existing laws relating to Municipalities which may be in force in the States. The said laws are not repealed. What Article 243-ZF provides is that to the extent the said laws are inconsistent with the provisions of Part IX-A they shall continue to be in force until they are amended or repealed or until the expiration of one year from the commencement of the Seventy-fourth Amendment. If there is no inconsistency between the existing laws and any of the provisions of Part IX-A then, it would follows, that the said laws would continue to remain in force. It is only the inconsistent provisions which shall stand deleted after the prescribed period. The rest of the provisions of the law relating in Municipalities, to the extent that they are not inconsistent would continue. The proviso to Article 243-ZF expressly provides for the continuation of the Municipalities whose duration has not expired under the existing laws.

31. Reading Article 243-Q together with Article 243-ZF it would follow that if there is no existing law or a Municipality in an urban area, then the same has to be constituted. If the Municipality exists then the same shall continue until the duration of its term under the existing law, unless the same is dissolved by a Resolution to that effect passed by the Legislative Assembly and in the meantime the State Legislature would be required to amend the law to bring it in line with the provisions of Part IX-A of the Constitution and thereafter, on die expiry of the term of the existing Municipality, fresh elections will be held and the composition shall be in the manner provided by Part IX-A of the Constitution.