In India, Municipal Corporations or City Corporation [1]or Mahanagar Palika or Mahanagar Nigam are urban local government that works for the development of a city, which has a population of more than one million (ten lakh). The growing population and urbanization in various cities of India were in need of a local governing body that can work for providing necessary community services like health care, educational institution, housing, transport etc. by collecting property tax and fixed grant from the State Government.