[2] This was promulgated by Ayub Khan and contained some authorities such as the LG system could levy some taxes, political parties were banned from participating in the LG elections but like the colonial system the bureaucrats still presided all tiers of the government above UC (Union counsel).

Divisional council had a special committee which looked after planning and development of roads, educational institutions and residential societies.

The system had four tiers; The Union council members were directly elected but subsequent tiers consisted of indirectly elected officials nominated by the government and pre appointed officials, hence the system was ruled by bureaucracy which could suspend resolutions, end the proceedings and overrule any action of the local bodies.

[3] In the Sindh Local government act 1973 (amended in 1976), the Karachi Metropolitan Corporation was established.

This act was passed by the military dictator General Zia ul Haq which resembled the Local government system of Ayub Khan.

[6] This system upheld urban-rural divide but provided Local councils considerable power to launch schemes, review and implement development programs, and perform functions of other government Departments.

According to the act, the Karachi Metropolitan Corporation had a mandate of overseeing medical facilities, fire fighting, town planning, municipal police, kutchi abadi, civil defence.

The Karachi Metropolitan Corporation didn't get to acquire the power for property tax collection under the act despite several efforts by its mayors which accounted for 7.2% of its total revenues, the Sindh government was inefficient in collecting property tax and according to the world bank Staff Upraisal report of 1993, delegating it to Karachi Metropolitan Corporation could have raised its potential from Rs 200 million to Rs 2 billion.

The Ordinance designed a new devolution of financial resources and responsibilities back to the City of Karachi.

The UC Nazim headed the Union Administration and was responsible for working with the CDG to plan and execute municipal services, as well as for informing higher authorities about public concerns and complaints.

[10] The district bureaucracy was made accountable to the elected representatives which gave strength to the local government system and boosted the development process.

This system also established Provincial Finance commission and provided funding to the local government, major portion of these funds were used to pay staff salaries, the Mayor had power to device budget of the districts but had no power on the allocation of PFC awards.

Some seats in the Union Committees are reserved for women, non-Muslim minorities, and young citizens.