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Which of the following statements about the Panchayats in India, as per the Constitution of India is/are correct? 1. There is a provision for reservation of seats for the Scheduled Castes and Scheduled Tribes. 2. Panchayats are not authorised to collect taxes.
Explanation
According to the 73rd Constitutional Amendment Act, Article 243D provides for the mandatory reservation of seats for Scheduled Castes (SCs) and Scheduled Tribes (STs) in every Panchayat at all three levels, in proportion to their population [3]. This makes statement 1 correct. Regarding statement 2, Article 243H specifically empowers the State Legislature to authorize Panchayats to levy, collect, and appropriate taxes, duties, tolls, and fees [3]. The Eleventh Schedule, linked to Article 243G, further outlines the functional items and powers devolved to these bodies to function as units of self-government [5]. Since the Constitution explicitly provides a framework for Panchayats to be authorized to collect taxes by state law, the claim that they are not authorized to collect taxes is incorrect. Therefore, only the first statement is correct.
Sources
- [1] Laxmikanth, M. Indian Polity. 7th ed., McGraw Hill. > Chapter 39: Panchayati Raj > Salient Features > p. 389
- [2] Indian Polity, M. Laxmikanth(7th ed.) > Chapter 39: Panchayati Raj > Salient Features > p. 389
- [3] Indian Polity, M. Laxmikanth(7th ed.) > Chapter 92: World Constitutions > PANCHAYATS > p. 702
- [4] Indian Constitution at Work, Political Science Class XI (NCERT 2025 ed.) > Chapter 8: LOCAL GOVERNMENTS > Transfer of Subjects > p. 185
- [5] Indian Polity, M. Laxmikanth(7th ed.) > Chapter 39: Panchayati Raj > Significance of the Act > p. 388