Further, grants in aid may also be provided to these bodies. and also assign to them, the revenues of certain state level taxes subject to such conditions as are imposed by the state government.
The legislature of a state may authorize the panchayat to levy, collect and appropriate certain taxes, duties, tolls and fees etc. It is under the conformity acts of the states and in turn they govern public affairs in their jurisdiction under the constitution amendment act, the state legislature is supposed to devolve responsibilities, powers and authorities to panchayats to enable them to function as institutions of self government. It is with in the province of state list of the schedule7 under article 246, that local governments have to function.ĭespite constitutional status being accorded to panchayats, it is the state legislature which empowers panchayats in any real sense. The constitution of India has clearly demarcated legislative areas between the union and the states. Yet, it is for the states to create an evading environment in which they can function like self governing units.
The difference is that states have now constitutional obligations to keep them alive and not to relegate, enabling them to abeyance for indefinite period.
The same was the case before 73rd amendment. The Panchayats in India carry out the functions and responsibilities assigned to them with devolution of power and authority for the purpose.