Indian Polity: Panchayat

Panchayat:
The Constitution (73rd Amendment) Act, 1992 has added a new Part IX consisting of 16 Articles and the Eleventh Schedule to the Constitution. The 73rd Amendment Act envisages the Gram Sabha as the foundation of the Panchayati Raj System to perform functions and powers entrusted to it by the State legislatures. The amendment provides for a three-tier Panchayati Raj System at the village, intermediate and district levels. Small states with a population below twenty lakh have been given the option not to constitute the Panchayats at the intermediate level. The Act provides that the Panchayat bodies will have an assured duration of five years, with elections mandatory after this period

Article 243 A to Article 273 P (Panchayati raj in India):

1. Indian panchayat raj system is three tier consist of  Village panchayat at the lowest level which is headed by “Sarpanch”, middle level i.e, Block level which is headed by Block development committee and District level which is headed by district development committee.
2. According to Article 243E every Panchayat, unless sooner dissolved under any law for the time being in force, shall continue for five years from the date appointed for its first meeting.
3. Powers to impose taxes by Panchayats if permitted by a legislative assembly.
4. Article 243-I provides for the establishment of a Finance Commission for reviewing the financial position of the Panchayats.
5. Under Article243K the superintendence, direction, and control of the preparation of electoral rolls and conduct of all elections to the Panchayats shall be vested in a State Election Commission consisting of the State Election Commissioner to be appointed by the Governor.