(c) "panchayat" ml!:tiis ;111 instltutiojl (by whalt'\'er name called) of ~;t'jf-:~o\'f'rnn}(,'llt for 1iw rural hlea:; at the village ]('\'('1 (ii <ii the in1crl1:t'di:lll' 1\ \'('1 (lr at tile district le','t'l; (ri) "p,lfll'llay:11 ;11,'a" tnl'eliis the krritorial art':1 (if a 1'an-,ij:t~':lt , " (f') "poi,:ilttioll" 111"111:; tilt, p"ljltiatl',li :1'; ;)::'f·rl jlit'i :11 the list prl':·pd i',:~ l'('llsli:-' uf which the j"('ic\' allt fi,l!\1 res ita "(" been jl\lhli~:h('d : (f: "\'i~l:l!'('" li:eans a "ilh!;\' spe(';fiecl h~' tlte (i()''ernor 1)\' l'li1,li(' "fllifi~'oililln to he :1 ''ill i:~\~ fllr the p';;: " i':, iii titis 10 -'j ·t ,ii, :!~:~;\ (1 \ there ~halj he co'1st!t1lie(1 jll l·\',)'\· st:l'l', p;i:'(':"i~':lts al lhr ,'ill'~"                       inl('iili(,(li:l:c' rind                                                 '1;~l!'i"1 1,··  ,+· in                                                                           ~("nr·i,,':f'" with c'onstituli,'n of i'ancha_ ill> i):·,,':i,ill'~' (if t11i:, p:lrt ~ ;11, (~) n"tl\'ith:~:1thl'l:~ :h1\'(};'n,c!; in cla'i,f: (i), pallchn,·"l' :it fhe 15 int  rnwdi:1le 1e':('] inn'\' nil! he t'(ln~tiltltl'd i~l ;1 state h:''ing a popula-(ion pfl~ t'x: c'l'l!"lc: l\\·('nt~· l:lkh~ ?·r~n f ~) ~llh;p('1 10 1~'11) ~):·n'·::il)r'" (lr '1!;~ p:, 0:(' 'i 0~i~~~~dr'" of ;: s~:!'e j~~t,\· l," 1,1·,·  · pl~lke rn'c\'!~i i i ',:!f:'1 :' ~n('···· ~n til" c'1~rnr'n~j  c'ompo~i_ lioll of p;llh:ha-1inn !if i'':'~'!~:l\'n~:;: 10 pl~ pr,),:i(~,'d 11, i' '1;" r:ltin ht,,:(,i'n fi~(> pi j'\1 1::t:on "f the tf'l'ril,rial :,re:, uf :1 p:lr:','h"'il( ;:,' :pl'' 1(>\'(>] :i!ld thr i!umber of ~nds 'n such p3nl~'n)';11 10 he fi]led b~' ('1:('1 ion :;hall 0;'1 f:ir :1s l1r,'ct::':1~,lc' he th:· s:1ln r' th!·(l\l~h'''1t t!'(' st;lt(' !c-f!' i lr'r::l! ('u: i 'o\·':''::':'1ric'c; i'l thr p:1'1:h:,':al "1'('<1 e1\1 r1  for this ru"po,e, (':ieh ]' nch·· '11 ;11',':' ~'hclll j,(' ,li\'idprj inl() 1,', :-:lori;ll crlwtjtt1p~1eic" ;r  ,;, !~':'l'"'''' 1),'1! the r·jtj" h·:'h\'(~('!~ ill!' nnrul:'ti  ,')f (:i~h ,"n :,' ", "  , 'j',' ~"(' nllnl!h''' (,r 'c':i:': :lllntt·,cl i" it ",,:,]1 ,'''' l'r 'is ,~o prqc1!c:jhl,' be: ihe ~:llnc thrrll'ghollt 111(> panc'havat <jrea (3) the le~islature of a state may bv la\\' prj\'ide for the rc'prlse::\:1tio;i, ;!~ fw'h m~nncr anti snh;f'(': ~') ~uch c~'niili('ns ' m;'~' ix ~~1~~ifjcj in s~lch 1<1\\' (0) of the chairper!'ions 0f the panchayat!' at 1hc village 35 jc\'e! i'l the pa"rnavats at the interme'cliate it:vel or in the r:isp nf :1 stl·t~ n"+ hav~!":~ p~""::htvr1~ clt 11'u' ;;"·l"':;:e-"\·l~:p,,: ~~·'vc: i~ thc p'l!'ld'i:l\'at!'i ~t the rl;:;tr:rt lrv~l: e) of 1)1(' rhnipe!'~:(jns of ill!' p;;lw:i:1y:11!' at lilt' inler-11",1j:i'l' 1 '\'f~l ill 111  pan('h:l:;:l'~ ;:( the clislritf k, ('i: • 0 l('llli,,,:,,, "r t', i ('l~i:;blh'(' :'\~"" l:l,j\' ·,f ,'1" st:i!c' 1'·'1'1·i":'1l1i',:~ r'''~lslill:(:n('il''; ",,:,',11 cnniprisl' ,,'i,):!, ;'r 1"1:'11, :' p'in"l':i\'at ::1'1':1 ,tt :t 1,'\'f·1 ,,, il"r (i,al1 ~l; • \'ill:i:~1' "" (,1 il~ ~1i(·1, l':,'i:·l';"":lt (1) t11(> c1l:i;l'lll'n:'111 of n p:1i1(,113\:r! ;11:,1 nlher nll'mh','r, of :1 'i5 p:iw+:1\,11 ~11{)':"n i,·· direl'l (,l(,-'jnn from !rl'ri!nrhl "0!1~!itllf'l"'it"~ in tl'l~ p'!n ('h ,"i ":1\ ;i!'(':l sl"lll :,lnrw 11'j"" til  ";~~~d i,'· '"i~" in :1,(, "w"~­jl1l;s or t h p':rlf'hawlt  (5) the chairperson of-(0) ;1 panchayat 3t till' villag{~ level shall be chosen by election in surh manner as the l('gislaturc of the state mdy, by law, pro\'lde; and 5 (ii) a puill'hayat  t! the intermediate or district level l'hall be elected by, and from amollgst the elected members thereof (6) where the chairperson of a panchayat has been elected hy, aljd from amongst the elpcted members of the panchayat no resolution by the panchayat for removing him from the office of the 10 ch3jrpe:"~01~ s)~~ll bc' \'3lid :md effective unless sllc'n resolution hn:; been pass('d by a majority of the total number of the elected member;; nf the panchayat and by a majllrity of not less than two-thinls of such memhers present and voting 15 reserva tion of seats 20 243c (1) seats shall be reserved for the scheduled castes and the scheduled tribes in e\'ery panchnyat and the numbcr of seats so rc;~erved shall bf'ar, as nearly as may be, the same proj'ortion to the total number of seats to be filled by direct c1ectirn in that p3nd:ayat as the population of the schduled castes in that panchayat arca or of the scheduled tribes in that panchayat area bears to the total population of that area: provided that where the poplllacon of the schcc1ul:u c:istes or, as the case may be the s::heduled tribes in a panchayat area is not ~uf[kient for reservation of any s~'at, one seat for the scheduled castes or, as the (':15e may be, aile seat for the sehedulcd tribes shall 25 ill' r~5er\'cd in that panehayat   __  __  _  __  __  __ _ __  ,,_ ,  ,  """  oj   ~,_  , ,'j'" "  ,""  i)('ionging to the scheduled castes or, as the case ma~' be, the scheduled tribes: :10 provided that where only two seats arc resen"ed for the scheduled castes or, as the case may be, the scheduled tribes, one of the t\\'o seats shall be reserved for women belonging to the ::;cheduled castes or, as the case may be, the scheduled tribes (3) nothing in this part shall prevent the legislature of a state 35 from providing for the reservation of the office of chairpersons in the panchayats for the scheduled castes, the scheduled tribes and women (4) the rl'sen'ation of scats under clau-;c (l) and clause (2) and the reservation of office of chairpersons (other than the reseroil) vat ion for women) referred to in chlllse (:3) if am' shall have effer', till the expiration of 111e period sprrifird i, articlc 334 an(l the (5) as llf'arly :15 m~;~' }"' thjrty per ('cnt (including the n:lmllcr of scats reservl'd for women belo!1r(ill~ to tll;> sche'h!le!i 45 c;istfos and thf' schnl111ed tribes) of the totnl number of ';c3ts to he filled by direct election in cvery panc'hayat shall he rf's:'i'ven fnr women and allotted by rot:ltion to different constituencies in a pa:1l'haynt :,j:,ij, ~j) l\,('iy j';il}('h~'jdl lllli('ss :-oooller uissol\l,',j lilhhor ;:11y i)!j i : i(li\ j  ' ju, till' liilj~' ill'111;,; ill i'll ,'  ,; tll l,(,',ijllul,' lur 1'\",' ' ~'  j ,; jl'ijll (11 i't,,_ ,hl\ ;'1' ii  d", ' ;ijjjjujillej lui' it  1':1':,[ i:d' ig ;1:](, 110 iollg  ,!" :1111 til(' 1",-i': ,1:1(111 ul die said penljl ljl llv,' )\:d;:; :oil,d l "pel :il': ," a d:"";vlul,,n ,;1 tl,;;i i 'atll'!layat (~) \v:lelv a ijallcjta)al ;s ji""lil\'cd iicl",'\: thl' c:';jiji'ldlull ljl its dllratj(,n an elediun to collslitute the panchayat shall be cumpleted ,i' !;cull :i:i l!l<iy ill', and in ally case before the c:\!-'lr,i,;oli 01 a period il ::x p'ultil); fr"m the date of sue:, di;'~i)lljloll, (:n a p:ll1ch:lyat constituted upon tile dissolution of a panchayat 10 ,-,dull' thl: l'xpil';jtion of its duration shall ~:ontinue only for the i'cmaind0r of tile periud for which the dis'io!\·co p,ml:hayatwould l;,,'c conti\1ue~l uilder clause (1) had it not been so dissolved and ' 1 such pl'riod b less than six months, it shall not be flecessary' to ilull any c:cctilln under clause (2) for constituting the panchayat, 15 - i','wers, ; i l i 1 f ~  ) i'j : \ ;,ild fc''''f1(ltlill 1 <if p ,_ 1';1,y!t\ 243e suhjci:t (0 th(" pl'o\'i,;ioils of this constitution, the le/!islat:lre of a state may, hy law, endow the pancilayats with such j;"wers and a:ithority ;1:; !na~' he ~ect'ssary to enable them to func-(i·11 lis inslitutions of self·goh'i"lllllcnt and ~;udl law may ('ontain ]lrll\'isiolls for tho dcvulut:j;} of po-~'ers alld 1't";ponsiijilitics upon ~o ;":il;hayats at nl(' appropriate icvel, subject to ~,uch cunditions as may he specified therein, with rcs:)ecl to---(a) thc pt<'paration of plans for ccollojllic :l('\'('lopn-,ent and social justicc: (i,) the implementation of sdlcmc!; for cconomic devclop- 25 , •• ";~,:;;:::j! ~~:~t:~~ 'l~ y'1:l:,>' h", ci,frll  :f·rl '11 thcm including  :a3f, the legisldure of a state ma~', by law-(a) authorise a pallchayat to l('v~', collect and appropriate ~udl taxes, duties, tolls and fces ill a,'o; dance with such pro- ,io cedurc and suh)ect to such limits; "ower 10 - imro<;{' taus by, ;llld flii,d, iif tilt' pallchayab (/j) assign to a panchayat such ta;,:es, dutico;, tolls and fees levied and collected by the state government for such purposes and subject to such conditions and limits; (c) provide for making such grants-in-aid to the panchayab 35 from the consolidated fund of the state; and ' (d) provide for constitution of such funds for crediting all mojle~'s rc('ci\'ccl respedi\'cly, by or on behalf of the pan-('ha~'ats and also for tb(' withdrawal of such mlllll'~'s therefrom, as lllay he specifinf in the iii\\' o')j 'u~ (1) '1'11(' r, 'wl'rnnr of a stll ie shall as soon as may he within ~ ',' ii:': nt of i il1:itlcc c'lilllnis-~ion i) ,j ,,,,,'u '-- (4'j i"'!" -   ••• - -:'\nwncillwtlt) act 19:)9, and thereaftt:'f ;it the ('xpiration of every fifth year con:;litlllc :l fin:mce commission to review the f1n:ltlrjal position of the pal1rhnyats and to make recommendations to the governor 8s 45 10,-re\'il~w financl:ll (,<)silinn, (a) the principles which should govern-(i) the determination of the taxes, duties tolls and fees which mn~· he assigned to, or appropriated by the panchafats; (ii) the distribution uctwt'cn the state and the pan-1':,:lyuts of the net tjroc\'ctis of the t;lxes, duties, tolls and ,,': \, ,j::, ;11,' tu ,;c, 'll iliu,y ijc, divided between them liw:l'j' 1:1'; :" \ ;\ i ill" ,djoc:ltiljll i;ctween tlie pand1:1yats at ,ii 1\~\'l'ls "f i i 1'\"': i\c sh;,] l's of !;udl proceeds; ~~ , ! ;: l, ; i ',i }4"' t i : j  i ( ) !' (ii) ;!ii:, utilc;' ii,,!, :'j': ,,;',,1' c 1 l:j til',' r'in;i!~'\' c'lm:llissiun u,) c ie (;u\ '  n· q ;: i t: l~l ;" ;') d' sn\ ii ir! ~ ,: t1l ,~ ti:,~ i )~r~~hay"ts iii , ;;),,, '!ltrllt',lt  ,' lj1cinbl'l sol' ,he jic;ltjo:l~, w;i:cil  " ii i ,)(' d:  ( ~ c()rnmis~io<l jill,: ile lilrtl1:, )1 (hey sl:<l1j h' ,";ccted, (3) 'j'ie l'():1!~1';~i:l;j ,,1 ·11 have bllch pu\"tt;; ;n 1:,(' ,'i,':, j:l~ur: of the statl! 111'1\ i ',' ~;:,: ,'; ',1inl' c1c:;' procc,ictr,' ann !';hall '(' of tjwi:-fun~'ti,)ns ;is the legisconfer on them, 15 ii , l~ver:' l"l'c!jllu;h:n,ia [j, ,n nude by " , (4) ti'e (,o\'c'rj]'lj'  "" 1 ii,,::,:": c··  :"! " >' ~ -- ~t '', ' - (·n i (~:  i ',' [ j , ;, "\ i ~ ; :it't; ie t'lgcl:ler v,'!"h an ex-::ct: ~ t:~ kl'il ~ i :,!!'(lfj', \(1 be laid , t ~' j-orm of 1)1 ~;" ~:ri\'i('t' of (h  , comptroller and c2) th(' cun!j,tml;','1 ::"d ,\li(i;tor-~;c"\'1'li1 ;;f ldia ~h ,~; :',:m,c lh~ ;:~",(ullts of the pall("i~~";\'~  b" aildi~l"~l ill stu'li 11,:11,:1,';' :1" lll' may a~;ounts of pancha_ yilts add audit of accounts of pan-"\(0 "'1 ,,,:: 'j' ; ;,1' t'p-h':"', ,:' ~i' ~·ullltji'\,l~\', :~1,1  ;u,~;l,! ·(7·~jj ~"~  ~,al!  h~var' ]0 ::!43 j t!h' supel'in'·"i',!('c, flit'celio t ;n:! ~'·mr,j of the p,'epat'atioll cf d('l'it):'nl  o;~ f"" and the con-l·,('t :,', a!! electill"s to the l'allchayats shah h~ n'~,;,""~ in (he election c{l'nmissi()~, superin_ tendence, direction and control of ejections to the panch 1_ yats to be vested in the elt-clion ('ommi~­,ion, :!-!:::j sliuje:'t to t :ll"\'isil)::~; of this p,lrt, the l!:''":isbture of a r, - """ ii'; m:jltt'l's rei :ti!og to ,'!' 111 cr!i:l"ction wit'l ejec;on:) ~o the panl,l':l\':>t~ inclttclin:! tl1" p;,,·p  r:lt i"l1 of d('('\:)r:',1 "()~l-- "h' m1nner in wlljch th,' elcc~ '1';t1 nlle, ,:jt' till' t:h' bein~ in foth' for the l,'rritllriaj a slate tn make prllvisions wilh ·c()n~tjtl1cncin~; c'f(,l:'c(' '," in ,," i  lc :3~s n1'l:: lw used for stich preparation, the delimit: ti,);! uf "o'lstilucneic:) 1r,d :til otber rptter~ rc~pect in elections ncc'e~5ary for s('('urin'~ l' c' '::1(, ,"'" :;tiluti<'ll of ~::i('h p~li1c'li'ly:lts, 10 pan_ chayatl, :',t:n: (1, '1'11(' p"'" i':iolls of this part sh;1l1 ap1ii:, 10 1,1(' unlutl ll'f(',l<lt,l" ,iilj ~'il,-dl iii 111l'ii' ;lppli(,:1~l()n to ;1 uil:oil tf'l't::' ,\ ,,:i\'e j\ i>pl1(';,-l,ljn t" i; 111011 tel j'it()i'il',', 1'11'((" ;:,; jf iii, ' rill ", 10 ,ill' (;("','11\1,,, oi :1 ~tlj \,' ',' ,,0;,' i n,'( - to the adlllinist: :!l()t' of th£' union \nritory appoint!'d imeier :\i'tic!e :!:w "nd ll'icl't!/1ccs to thc legislalure qr the le/(sl:itivc ,\s,';t'l';!jly of :1 5 st;lt(' wt'rc referenccs, in 1l"latiol1 t, :1 union territor, h;l\'in:~ :1 ip~!i~­lati\'c i\s!-l(,lllbl~', tp tll:1t l('~i:;hti\'(' a~:semhl:;, en t\;,,!withst;p1di'ls ;ll1ythin;', in clal1se (1), t:ii' p;c'i,knt lnay, hy public nl)tik';;li<iil, direct t1wt ii l' jlro\'i~:i(1lls of this ,';:'1 ill,tll'1'1 hpply to "n\' ui!ion ll'rrltor~' or :in\ 1':1'1 jjw!'('uf n~ :il:llll1' i tn " iii union 1('/'1 ;\11'\' or i':lrl l i l('i'i",f sllh (ht iii silell c:,:cr,;,: '" !;lo'i,;i cations :is iw ~l:i,\,pe~jh' in the nouill'ation, ~43l (1) ~ulhing in this par~ shall ~ppl:-' to-i'  ,i nol lu apply iii l'~' i ,in states and ,ireae, (/» the s,,:wdu)('d are3s rcfcrr"d to in cltuse (~), :1l1d i:c !:'i tribal ,1fe:ls reff'rreo in in clall~e (~), (if :lrtic1e 21-1; (c) the jli~l areas in tile state of t\,!:inipur for w\'ic'll di,t'ict councils ('xist and :h(, hill :\!"'as of;the di~lrict ,f u;::ieeling in the state of west bengal for ',\'ideh the d:lrj(,(,jin; (;o1'];1)a hill council exis1s, under any bw for thc time lei~l j'l fnr~'(> :'0 , " the tri~):i; zlreas, if any, rdnreti to in ~i!b-cla\ls£' (1,) of ::j:l',ise (1), if tile ler::io;lative as<::c'l:lbly of that state passc; a rc;;olllti0n 25 to thilt eftc'ct i;~' ;1 m:lj()r:1~' d t!l(' ttllt! llwll1b,'r"hip (i; ·':>1 e,ll:~c <lnd by :l majority (,f not it's'l than two-ti'irds of the' 1ll'_'lllhers d that house present and voting; (1)) the governor of a state may, in his discretion :md subject to <;uch exceptions and modific{jtions as he may specify hy public 30 notincation, extend this part to the scheduled areas, referred to in clause (1) of article 244, comprised within that state, conlinu ilnce of existing ]1\\', and p~d-243m, notwithstanciing anythin~ in this part an~' prlwision of any law j'(,l:otini; to r:mcha~'nts ill forc(, immediately hefore the commf'ncf'nll'n' of thp cnn~litllti(ln (six\~' fourr, amcndlll'!nt) ac: ~5 198!), whieh is incongistent with liw prrwisinns of this pjr1, "h:111 ('nr,-tinllp 10 hi> in fnrf'p iin1;1 "p1pnrlcd "r ~'(1~~":11" l h  ,~ c-:m"''''' ',1 t i' ;:, ',-t'ro,\"'" ' ••• :'  ~~"  ~ \llll', lll  t"",'!'jilll"'1 ,ii \111" "t':l from sll:'" c()rnmen~"'nllmt, whil'hc\'cr is {'arlif'r: pro\'icied that all the pnnch:l~'ats {'xistin,! il1lllwdi i ,1,,' h('f"re 40 such commencement shall continue till tl1(' (>xpirntjnn of their duration, unles~ soonf'r dissolved by [i rpsnllltion p:-1sseci 1 () 111 1 t p!teet by the le,gislativ£' assembly 1)[ tklt st[l1p or, in 1;'" ('[1;'-' "f a stat(" havin!! a legislati\'p c()tmci1 h\' (,:ich hollse of thp le!!is'atl1re of that state',  ~,u:  :·::''i'ii st'lh:nule1\lticll' ~'l;m)  ! 'did ';ij'i"'\'ci'wllt "n<! :;<111 coi1scfv:,,';on  !'i1j'l"1' ill"", linll ',',':1;'" 11:,';lal~emt'nl :dld watcr,;h\ ' >'i·joplllcnt , , }o " ,i r "  ',j ~ ; , j 11 (i' 1 \ ! • :t' ,1'"1 \' j\i':i·11 '""    ,   ") ~'j ! ~l~!·~i!·ies ~!, cultural tl('1:\'ilic,: 23, he:!lth ,!l~d <:l1itation ','cludinr, h(jspital~ !1r:mar:·; iwalth centres l1t~d di~pcnsari~> f:jmjl~' wclfare, j() ~5 'y~!t2n ;,'1d c;jj)d dc\'~"opment, ,~ :-,1 ''"('f,!!, ill"hdjl':' \,;('if:ll'c' "f 11;1' :,anclic<l"pecl and menli1\" ~ \~,!,l"(l ',' i! ,1':' iir 11,1' \\'''it!;c'' l'l"inn- ,iln in p:l,'i;:·t11:1r ()f the sche-'~ ,1,1](,,1 c;1·i('~ :dlr! til'-' :':':~;i·dlllt'd tribc9 !\ ic\'icw of the w(j;king \'1 !',k"':,"i' !bl i i,lillli,tllh ill', ,ii"\\,, ihill in many states they h:lvl: b'(' 0 111 , \1 l:,l ,:1]' 1 i:~';:l'" i\'~ (l\','ing tn a v,lrid\' of reasons, including thl~ f:i:lur,: 10 h"\! rl'~ii~:lr :,,:,j !,;:rit\dic:ll'kcti'm~, rroh~rcd supcrsrs~i~)n~ inadl'lfll:llc r~i"i"',2nt':ii";1 in ill: \\,'jk,r sl'ction; likl' the scheduled casti!s the schl'jukd t"il''\1nj ",1)111:1:, lt,:1: of fin:]n::i:l rc,ollf'ces and inadequate devolution of 'rr,1i ,-'j :rlj rcs!""l,ih;liii<" on tnrm, :::! 1-1::v:n'2 rc,'!:lfd ~,) :h, i'l ':1-"1:;::\':'' i:~ til,' ''\:~·ljl1'~ <,',"' 1','!11 , ~;1 ;~i;n~ in virw ihe dirt'cti\'l' prin,irk ,,! ';'::1, f'(~:i,'\ "  ,ii"'i)('(1 in ,ii' ,": 4() ii hich aims al l'nllowifl!! p:io('h~ly::h \' i;'] 'lic~l 1':1\i:r" ;1~~t1 :,t:th'i,'i[\ :1' ;ir~' ilv,<:ssary to rn:ijjic thrm i') innctinn '1, "r:,' "f ':'!f-"()\·~r':'l'nt ;! i~ "f,i)i')' '! 111 :ldj a new p:lrt fo the ("h1',:" 1)(11 r,'hliw,! 1;, i,:: r ," '1:i\,:," (n) m:jkrit (lhlirr:j!on' f,,,' :111 '\r h(" " c,:!:,11lj~h :t three-tier ~v~tcm of p;'l1ch:l\':i!s ;1, qh' vill'l'" ;r""':~i' i:", ',,! "i"triel 1l'\':+' however stater, having :1 1'(l:"ll:lti"n pr!-' " , :''' :'i t,11, \''puld ;-,1'1 k· 'lhli"cci to c~tahlish panc'l'il"", :'; f'" i·,· '11" i:"" 1,"h':: <:"1, - ":':'·~·':'i'" "-w rr"'i rl,' for the  \';!~ ~':! ','f)~:'~" :'1·,1,'  of ~,·fe!l'!!--~r~ f)f the 111_' i ~'·i')':" \ 'r"i)!~, ;in! (,ll'iir"',<;nns direct {'lcetic'in: hw,c\·cr r'12 r,'prccenl:ltion in p ""'h:i\":l' hntl,'" of th~ pe":l' :ind :'f (c) providr l '! !'  ' ·~rv;~ f ;n'1 l' ':"'!' :1 !':-ih: ,j'lc rc!1 rescnlal i'ln in ih,' p:tnch:1y;lt~ (if 111( t:  l":h;~  : <; , ~ (' ~ , u1l - ~: triho:-s ~ il'i womer: 't'1ivc' ,~ if :~ p<lnch:!:~'al j, "!is"p:',',l h ,4',,1': 1'1," v ni its tl'pl1 i1f'(wision h made for the com:uct of d:,:t iol1'; \' :thir , oc;'io·l of six '!1~loths nf the dissolution to rt'c"n~titl1te the p::rchw': r"1 the rc!'11inder of th:-l~rm: (e) provide for the d,~\ (,lutin:' 1,' i "~ st :1l~ lcf'i~la~ ure of rm'let<; and rc'~pon~ibi1itie~ u'non th:-p:1fhl\"", ',,;ih res:1c<"'l to th~ nrcparation of rl~ns for econo",ic d:'v,,1()l)l'l('i't  , o::i·:: ,iu<ti:-c' 'lnd ~"r the imp't:m('ntntion of clcvelo!';;':'nt sr ~~:-,('~: (f) provide (n                      t11:,' '-"lwl fin'''!''''                                               ,~ fl, l'-ilnch:1\'i"it  h"                                                                           ~ecur;n~ :luthnri~:1t;on fp-,m                         ~'~lc 1,""':1l1l1"                                                 r·,- '''';lnl',;n-:,i,l tn ihe                                                                                p:ti1c1ny:1t~ from th" r"t1<;o!i(l:'l:''j fun:! 'f rh, '",il',                                                          ~;                                                               ,,1'[1                                                                      :1s<;i:>''''ll'l1i                                                                                     i,,)                                                                                           m ;1p:--ff'lrr;·jt;n" h" ih" pii"·!l:"··· ,f "1' rc"'::'!"'<; of (k,i~-l!                                                                                                         "1'«(" -             " 'll'll • t •••••• ((,')         pf(l''irll' (',r                                i'~' :"''',''''''                                                               ,r f'in·w·, r""'r:':"",i<'rr, in                                                                                                                     i'le ~,i:!:l'\            l'''('r~' fill' ,-,''i', iii !'" "" '1·,                                                                    :i",1 "',,~                                                                                      (lr                                                                                              '''i,,'                                                                                                        p;':l'~'h;" :'h and r'" q',h1,t""n f l                      l~rin:in'~ j)11                                               :"'~'"                                                                ,r '\ -i                                                                           "1                                                                                ~t::"                                                                                         i ,·11:  i;ltlll"\,'-;                                                                                                               nl:1~! <lvi' rminl' the i'i'("~ '(1 hi' :'1"""" '''i                                                                     "                                                                            'i' ""i~·11·' 1 in ;'1' p"",'" '\':11" :1", also rr:lnl<-in;liri tn th"                                                                         p:l!1"h:i" ,to' " ,"n i i,, c ·,'''nt:<!:i,,·t! fl1nd or  thr st'lte: dc·ll'rmjuc ~ ~ lope appropri<lted by, or <lssigned to lijs-jjancneyltts, as also grants-tn-aid to the panchayats from t he con~)­jidatcd fund of 1he~e; ~ (it) \'(!st ill the electioll ('llllll111ssio/l till' sljpciilltt'ihieiicl' directioll and {'of)trol of el('('tions to the i'ant'hayats at all three lcvl~ls; (i) cmpow('r the comptroller ,ilhi ;\udilol'-l;cnercd of illdi:1 to cause the accounts of the panchayats ;iuditcd in sllch manner as he may deem fit; and (j) cxempt certain states and tribal ;;rc<j: :md other leailories from the apphcation of the provisions of part ix or empower the president and the governor to modify th('m in t\l('ir applica1ion to union territories and schedu\!'d :\r(':l;; 1'('~lle('li\'ely 4 the bill seeks to achl€\'(' the aforesaid ohjectives new delhi: t/j(' 12t11 mcl1t, 1~h9 rajiv gandhi clause 2 of the bill seeks to insert new part ix in the constitution consisting of articles 243 to 243m 2 articles 243e and 2431" envisage thp discharge of greater responsibility by the panchayati raj institutions this will call for strengthening the administrative capability and training requirement!' of the panchayati rai institutions at various levels though the responsibility in this regard is of the state governments the central r,0vernment may be:' required to share the burden as the states' resources are not adequate it is however difficult to estimate the:' annual recurring expenditure on 'lc'count of additional staff to be created at various levels as this will require a det:1iled study of the existing starr strength in different states j article 243h provides for auditing of accounts of the panchayats in :-'lich manner as the comptroller and auditor-general of india deems necessary similarly article 243-1 provides for superintendence direction :lnrt control of l'lertio'l1s to the pancha~:ats to he vested in the election commission these provisions are likely tf) inc:'r;15(' the work in the offi::'e of the comptroller and auditor-general as well as in the election commission necessitating augmentation of their staff however both the comptroller and auditor-general and the chief election commissioner have i"dicated that it would be difficult for them at present moment to estimate the likely increase in staff and the consequent financial  '  ' ~~<~,;l"rl d"ck "f lhf" additiona1 \vork jr,·c"'l •• ::,~ '!'h<erp will he no other rrcurring or non-recurnng ~}qj"'!i\"''''''''" 