How does the State Election Commission's role in municipal elections relate to the provisions made by the Legislature of a State for maintaining accounts and auditing them?
The State Election Commission's role in municipal elections is related to the provisions made by the Legislature of a State for maintaining accounts and auditing them through Article 243ZA and Article 243ZB. While Article 243ZA specifically states that the superintendence, direction, and control of the preparation of electoral rolls for, and the conduct of, all elections to the Municipalities shall be vested in the State Election Commission, Article 243Z provides that the Legislature of a State may, by law, make provisions with respect to the maintenance of accounts by the Municipalities and the auditing of such accounts. Thus, while the State Election Commission oversees the conduct of municipal elections, it is up to the Legislature of a State to establish laws for maintaining and auditing accounts related to these elections.