The Bangladesh Constitution, adopted in 1972, provided strong a foundation for local government. Article 59 and 60 state:
"59(1) Local government in every administrative unit of the Republic shall be entrusted to bodies, composed of persons elected in accordance with law.
(2) Everybody such as is referred to in clause (1) shall, subject to this Constitution and any other law, perform within the appropriate administrative unit such functions as shall be prescribed by Act of Parliament, which may include functions relating to -
(a) Administration and the work of public officers;
(b) The maintenance of public order;
(c) The preparation and implementation of plans relating to public services and economic development.
60. For the purpose of giving full effect to the provisions of article 59 Parliament shall, by law, confer powers on the local government bodies referred to in that article, including power to impose taxes for local purposes, to prepare their budgets and to maintain funds."