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9. In State of Karnataka v. Union of India, AIR 1978 SC 68 Beg, C. J., speaking for the Supreme Court, observed as under :--

"Even in countries with undiluted unitary systems of Govt. there is devolution of powers of local self-Government for restricted purposes. In our country, there is, at the top, a Central or the Union Government responsible to Parliament, and there are, below it, State Governments, responsible to the State Legislatures, each functioning within the sphere of its own powers which are divided into two categories; the exclusive and the concurrent. Within the exclusive sphere of the powers of the State Legislature is local Government. And, in all States there is a system of local Government in both Urban and Rural areas, functioning under State enactments. Thus, we can speak of a three tier system of Government in our country in which the Central or the Union Government comes at the apex with certain subjects which are exclusively left to the State concerned ordinarily or in normal times."