From the introduction of civilization, peoples tries to accumulate them according to the necessities and form organization. Different types of necessities establish different form of organizations. This concept encourages to form Local Government. Generally, the organization called Local Government has established through direct election for the necessity of society. National or Central Government always imposes a control on the Local Government about establishment, function, responsibilities and budgetary allocation, through rules and regulations. Aims of Local Government follow the collection of local resources and distribute it among the local people according to the demand. At the same time, national economic development through local resources and socio-economic development of the local masses also emphasizes in the local government system.

Bengal regulation on the local government introduces in 1842. It calls the introduction of local government through regulatory involvement. In the year of 1850, Municipal Act promulgates. After establishment of the Municipal Act it referees to collect the people’s consent. In the year of 1856, Town Police Act notifies. Through this Act, District Magistrate directs to establish Town Panchayat. Collection of holding tax @ 5% and guide to spend the income on the salary of the Chawkidar, conservancy services and street lighting. The East India Company transferred power to the Crown of England in 1857.