Constitution of Panchayats.- (1) There shall be constituted in
every State, Panchayats at the village, intermediate and district
levels in accordance with the provisions of this Part.
(2) Notwithstanding anything in clause (1), Panchayats at the in-
termediate level may not be constituted in a State having a population
not exceeding twenty lakhs
Audit of accounts of Panchayats.- The Legislature of a State
may, by law, make provisions with respect to the maintenance of
accounts by the Panchayats and the auditing of such accounts.
Election Commissioner shall be such as the Governor may by rule de-
termine:
Provided that the State Election Commissioner shall not be removed
from his office except in like manner and on the like grounds as a
Judge of a High Court and the conditions of service of the State Elec-
tion Commissioner shall not be varied to his disadvantage after his
appointment.
(3) The Governor of a State shall, when so requested by the State
Election Commission, make available to the State Election Commission
such staff as may be necessary for the discharge of the functions con-
ferred on the State Election Commission by clause (1
Application to Union territories.-The provisions of this Part
shall apply to the Union territories and shall, in their application
to a Union territory, have effect as if the references to the Governor
of a State were references to the Administrator of the Union territory
appointed under article 239 and references to the Legislature or the
Legislative Assembly of a State were references, in relation to a
Union territory having a Legislative Assembly, to that Legislative
Assembly:
Powers to impose taxes by, and Funds of, the Panchayats.-The
Legislature of a State may, by law,-
(a) authorise a Panchayat to levy, collect and appropriate such taxes,
duties, tolls and fees in accordance with such procedure and subject
to such limits;
(b) assign to a Panchayat such taxes, duties, 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 Panchayats from the
Consolidated Fund of the State; and
(d) provide for Constitution of such Funds for crediting all moneys
received, respectively, by or on behalf of the Panchayats and also for
the withdrawal of such moneys therefrom,
as may be specified in the law.
) The reservation of seats under clauses (1) and (2) and the
reservation of offices of Chairpersons (other than the reservation for
women) under clause (4) shall cease to have effect on the expiration
of the period specified in article 334.
Nothing in this Part shall prevent the Legislature of a State from
making any provision for reservation of seats in any Panchayat or
offices of Chairpersons in the Panchayats at any level in favour of
backward class of citizens.
The offices of the Chairpersons in the Panchayats at the village
or any other level shall be reserved for the Scheduled Castes, the
Scheduled Tribes and women in such manner as the Legislature of a
State may, by law, provide:
Provided that the number of offices of Chairpersons reserved for the
Scheduled Castes and the Scheduled Tribes in the Panchayats at each
level in any State shall bear, as nearly as may be, the same
proportion to the total number of such offices in the Panchayats at
each level as the population of the Scheduled Castes in the State or
of the Scheduled Tribes in the State bears to the total population of
the State:
Provided further that not less than one-third of the total number of
offices of Chairpersons in the Panchayats at each level shall be
reserved for women:
Provided also that the number of offices reserved under this clause
shall be allotted by rotation to different Panchayats at each level.
The Legislature of a State may, by law, provide for the re-
presentation-
(a) of the Chairpersons of the Panchayats at the village level, in the
Panchayats at the intermediate level or, in the case of a State not
having Panchayats at the intermediate level, in the Pancayats at the
district level;
(b) of the Chairpersons of the Panchayats at the intermediate level,
in the Panchayats at the district level;
(c) of the members of the House of the People and the members of the
Legislative Assembly of the State representing constituencies which
comprise wholly or partly a Panchayat area at a level other than the
village level, in such Panchayat;
(d) of the members of the Council of States and the members of the
Legislative Council of the State, where they are registered as
electors within-
(i) a Panchayat area at the intermediate level, in Panchayat at the
intermediate level;
(ii) a Panchayat area at the district level, in Panchayat at the
district level.
(4) The Chairperson of a Panchayat and other members of a Panchayat
whether or not chosen by direct election from territorial
constituencies in the Panchayat area shall have the right to vote in
the meetings of the Panchayats.
(5) The Chairperson of -
(a) a Panchayat at the village level shall be elected in such manner
as the Legislature of a State may, by law, provide; and
(b) a Panchayat at the intermediate level or district level shall be
elected by, and from amongst, the elected members thereof.
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