Panchayati Raj system came into being as per 73rd amendment in 1992. It refers to a decentralized form of governance where, the villages would be responsible for their own affairs. This vision was known as ‘Gram Swaraj’ or ‘village self governance’.
The 3- tier system of Panchayati Raj consists of:
• Village-level Panchayats.
• Block-level Panchayats.
• District-level Panchayats.
Powers and responsibilities delegated to the panchayats at different levels are as follows :
• Preparation of the economic development plan and social justice plan.
• Implementation of schemes for economic development and social justice.
• To levy and collect appropriate taxes, duties, tolls and fees.