Bangladesh is divided into 64 zilas (districts), which form the second tier of the country's three-level administrative structure. Zilas serve as the primary unit for regional governance, positioned between the eight divisions above them and the upazilas (sub-districts) below. Each zila is administered by a Deputy Commissioner who oversees law and order, revenue collection, and coordination of government services. The zila level handles critical functions including land administration, public health services, education oversight, and infrastructure development. District courts operate at this level, making zilas essential for both administrative and judicial operations. The system allows the central government to implement national policies while addressing regional needs, as zila authorities maintain direct communication with upazila officials to ensure services reach the local population effectively.