The present book deals with the financial positions of urban local governments because finance plays an important role in the development of local bodies. The genesis and growth of Local Government in Punjab have also been traced in the present book. It contains the role of Finance Commissions. This book is much significant because the importance and role of local bodies are significant in the development of the country. Some suggestions have also been given to improve the financial position of civic bodies. It is hoped that the present book will be helpful for researchers and students to understand the working of urban local bodies.

H. Singh is working in a leading solar power company in India the last three years. He is interested to work on the issues which degrade output power. Along with other staff members he is also working on cost cutting to make solar power affordable to everyone. He is a member of quality department of my company.