Election of Rural and Urban local bodies are conducted and ultimately supervised by :

Under Article 243K (panchayats) and Article 243ZA (municipalities) of the Constitution, the "superintendence, direction and control" of the preparation of electoral rolls and the conduct of elections to rural and urban local bodies is vested in the State Election Commission. The Election Commission of India, the tempting choice, conducts elections to Parliament, the State Legislatures and the offices of President and Vice-President, not local bodies. District Collectors and returning officers only carry out duties under the State Election Commission.