It is a popular view that the functions and responsibilities of urban local bodies (ULBs) are gender neutral, i.e. - they affect men and women, boys and girls in the same manner. However, this view does not take into account an important fact that biological, environmental and social factors have different effects on different genders. For example - while street lighting is useful for both, men and women, its unavailability is much more harmful for women. Because of these differing impacts of municipal services on different genders, it is essential that while making policies, programmes and budgets, ULBs also take into account these differential needs. In other words, ULBs should implement ‘Gender Responsive Budgeting’.