According to the research, the absence of defined timelines for electoral processes leads to unscheduled amendments to election rules, altering of ULG boundaries, announcement of delimitations, and amending of reservations by state governments, creating electoral uncertainty in cities. Some states where elections were delayed due to delimitation and reservation issues are Gujarat, Goa, Haryana, Madhya Pradesh, Odisha, Karnataka and Uttarakhand. Some state governments have withdrawn delimitation and/or reservation powers from SECs, including Maharashtra and Karnataka, the study noted.
It found that in several cities, council elections are not held before the expiry of the council term. According to the CAG, delays range from seven months (Delhi) to 24 months (Gurugram) to 55 months (Bengaluru). Even large cities saw elected councils replaced by the direct rule of state governments, it noted, and in many states, there is no legal deadline to convene the first council meeting, which leads to delays in starting the municipality's five-year constitutional term under Article 243U of the Constitution. This creates delays in both council formation and mayoral elections.