Fear of democracy
The persistent delays in conducting local bodies elections in various provinces is a serious issue that continues to be exacerbated by both the Election Commission of Pakistan (ECP) and the provincial governments. The latest exchange of accusations over why polling keeps getting put off is a claim by the ECP that its responsibility begins and ends with conducting the elections, essentially absolving itself of any responsibility to ensure that elections are held within constitutionally mandated timeframes. But this is an oversimplification of the actual legal language governing the ECP's conduct, and more liberal interpretations hold that the electoral watchdog has the power to announce mandatory election dates based on the expiration of an assembly's tenure.
In fact, when provinces try to use legislation to delay elections, the ECP should be taking them to court to ensure that election schedules are maintained, rather than capitulating. However, it is also true that provincial governments often actively try to keep local governments from forming, mostly for bad reasons. This is because the work of government must continue no matter what, or society will grind to a halt. Thus, if local bodies' seats are vacant, their work will be kicked up to the provincial government, which means more decision-making authority - and more spending - for the provincial government.
It is also worth noting that the provinces were all for devolution as a means of democratising the system when they were the ones getting the money and power, but less so when it means transferring some of that money and power to even lower levels closer to actual voters. As for the ECP's argument that provinces keep introducing new laws to defer elections, there is precedent from the entire democratic world for election reform laws to take effect at such a time that any already-announced or scheduled election does not need to be rescheduled - a reform introduced a few weeks or months before an election would not become active until the next election cycle.