“This research paper discusses the basic fundamentals of local government in theoretical perspective. The aim of this paper is to critically evaluate the conceptual framework of local government with its significance in the modern era. Various approaches of local government are discussed in the light of previous empirical researches. The paper also attempts to explore the role of good governance in the development of society’s infrastructure. In developing countries the role of LG (local government) is unlike in the developed countries but to great extent its essentiality is widely accepted by large number of researches and legal experts in order to build strong foundation therefore the role, approaches and its significance are undertaken in this paper to evaluate local government in depth. On the basis of identified notions, the framework to build strong governance is developed”.