The Panchayati Raj system in India is governed by a set of constitutional provisions and related laws.
- Article 40:
- This article is a directive principle of state policy and states that the State shall take steps to organize village Panchayats and endow them with such powers and authority as may be necessary to enable them to function as units of self-government.
- Article 243A:
- This article provides for the constitution of Gram Sabhas in villages and specifies that every village Panchayat shall be elected by the members of the Gram Sabha.
- Article 243B:
- It provides for the constitution of Panchayats at the village, intermediate, and district levels.
- Article 243C:
- This article deals with the composition of Panchayats, specifying reservation of seats for Scheduled Castes (SCs), Scheduled Tribes (STs), and women.
- Article 243D:
- It provides for reservation of seats for SCs, STs, and women in Panchayats.
- Article 243G:
- This article deals with the powers, authority, and responsibilities of Panchayats, including the power to levy taxes, duties, tolls, and fees.
- Article 243H:
- It empowers the Panchayats to impose taxes, duties, tolls, and fees as may be specified by the state legislature.
- Article 243I:
- This article deals with the preparation of plans for economic development and social justice by Panchayats.
- Article 243K:
- It provides for the establishment of State Election Commission for conducting elections to Panchayats.
- Article 243ZD:
- This article empowers the Panchayats to prepare plans for economic development and social justice as per the guidelines and instructions of the state government.
- Article 243ZE:
- It deals with the audit of accounts of Panchayats.
- Article 243ZL:
- This article provides for the application of the provisions of Part IX of the Constitution to the Scheduled Areas.
These articles form the constitutional framework for the establishment, composition, powers, and functioning of Panchayati Raj institutions in India. Additionally, various state laws, rules, and regulations further detail the functioning of Panchayats at the state level.