Unlike the mayor, who is the elected (directly or indirectly) ceremonial head, the municipal commissioner is a civil servant appointed by the state government.
While a mayor is elected to serve as the ceremonial head of a municipal corporation, a municipal commissioner or municipal secretary is appointed by the state government from the Indian Administrative Service or Provincial Civil Service to head the administrative staff of the municipal corporation, to implement the decisions of the corporation, and prepare its annual budget.
In cities other than New Delhi, Mumbai, Chennai, Kolkata, Ahmedabad, and Bangalore, officials from the IAS as well as the State Civil Service are appointed.
A Nagar Panchayat is set up for small towns.
A Municipal Corporation is set up for large populations of over 200,000.