The lead article by M.A. Oommen brings out the role and importance of granting fiscal empowerment to local government in a democratic set up. The author puts in an argument for cooperative federalism with fiscal decentralization as its core. He says that the Indian federation has a built in bias in favor of the Union with great vertical imbalances in the resources and responsibilities at the state level and local government level. However, with the disbandment of the Planning Commission and creation of the Niti Aayog, there are enough indications that the new dispensation recognizes the need for a bottom up planning. He points out that the primary rationale of strengthening the Panchayat is that every citizen should have basic amenities and towards this the local governments should be encouraged to incentivize their own resource sources. Also, additionally it is equally important to work towards a transfer system that will enhance the fiscal capacity of local governments to offer comparable levels of public service for all citizens - the tribal’s in the remote areas as well the elite citizens of the smart cities.