The idea of Panchayat Raj forms a basic test of the Gandhian philosophy that concision village councils as the units of left-governance.

`text(Duration)`

It has five years of duration from the day appointed for its first meeting.

`text( Election)`

• Before the expiry of its duration.

• Before the expiry of a period of 6 months from the date of its dissolution. Provided that where the remainder of the period for which the dissolved Panchayat would have continued is less than 6 months, it shall not be necessary to hold any election for such period.

`text(Reservation in Panchayats)`

Scats shall be compulsorily reserved for Scheduled Castes and Scheduled Tribes scats to be reserved for backward classes is left at the discretion of the State Government one third of the scats are reserved for women.

There is a provision of State Finance Commission to. review the financial position of Panchayats and recommended
grant-in-aid.

► State Finance Commission

It shall make the following recommendations to the Governor

• The distribution between the state and Panchayats of the net proceeds of taxes, tolls and fees be viable by the slates.

• The determination of the taxes, duties, tolls and fees which may be assigned to the Panchayats.

• The principle that will determine grant-in-aid to the Panchayats.

`text(Municipalities)` (Article 243)


• The first Municipal Corporation was established in Madras Presidency in 1687.

• Duration 5 years.

• Election must be held before the expiry of its duration or before the expiration of a period of 6 months from the date of its dissolution.