🌿 PANCHAYATI RAJ INSTITUTIONS — Articles 243E to 243K

Delhi Law Academy Jaipur presents below for aspirants of RJS, DJS, PCS(J) and other Judicial Services throughout India a simplified Note on the Constitutional provisions relating to the Panchayati Raj Institutions.

📘 Constitutional Provisions

📌 Article 243E (1) – Duration of Panchayats

• Every Panchayat unless sooner dissolved under any law for the time being in force,
• shall continue for five years from the date appointed for its first meeting and no longer.

Article 243E (3)
• An election to constitute a Panchayat shall be completed before expiry of its duration specified in Clause (1)
• and before expiration of six months from the date of its dissolution.

📌 Article 243F (1) – Disqualifications for membership

• A person shall be disqualified for being chosen as a member of a Panchayat and for being a member of a Panchayat:
(a) If he is so disqualified by any law for elections to Legislature of the State concerned.
• Provided that no person shall be disqualified on the ground that he is less than twenty-five years of age if he has attained the age of twenty-one years.

(b) If he is so disqualified by any law made by Legislature of the State.

Article 243F (2)
• If any question arises as to whether member of a Panchayat has become disqualified under Clause (1),
• the question shall be referred for decision of such authority as Legislature of a State may, by law, provide.

📌 Article 243G – Powers, Authority and Responsibilities of Panchayats

• Legislature of a State may by law endow the Panchayats with powers and authority necessary to enable them to function as institutions of self-government.
• Such law may contain provisions for devolution of powers and responsibilities upon Panchayats subject to specified conditions with respect to:
– preparation of plans for economic development and social justice;
– implementation of schemes for economic development and social justice, including those in relation to matters listed in Eleventh Schedule.

📌 Section 243H – Powers to impose taxes by Panchayats

• Legislature of a State may by law:

(a) Authorise a Panchayat to levy, collect and appropriate such taxes, duties, tolls and fees as may be specified.

(b) Assign to a Panchayat taxes, duties, tolls and fees levied and collected by State Government for such purposes as may be specified.

(c) Provide for making grants-in-aid to Panchayats from the Consolidated Fund of the State.

📌 Section 243I – Constitution of Finance Commission

• Governor shall, at the expiration of every fifth year, constitute a Finance Commission
to review financial position of Panchayats and make recommendations regarding:
– distribution of taxes between State and Panchayats,
– taxes assignable to Panchayats,
– grants-in-aid,
– measures to improve finances,
– any other matter relating to sound finance.

Section 243I (2) – Legislature may provide composition, qualifications and mode of selection.

Section 243I (4) – Governor shall lay recommendations with explanatory memorandum before Legislature.

📌 Section 243J – Audit of Accounts

• Legislature may provide for maintenance and audit of Panchayat accounts.

📌 Section 243K – Elections to Panchayats

• Superintendence, direction and control of Panchayat elections shall vest in State Election Commission
headed by State Election Commissioner appointed by the Governor.

• Conditions of service and tenure not to be varied to his disadvantage.
• He cannot be removed except like a High Court Judge.

• Legislature may make laws regarding all matters of elections.

✅ Note: Part IX was inserted by the 73rd Constitutional Amendment Act, 1992.

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