● Panchayat Raj System : ◦ Part IX of the Constitution deals with Panchayat Raj System in India. ◦ Panchayati Raj was constitutionalized through the 73rd Constitutional Amendment Act of 1992 . ◦ All the seats in panchayat are filled by direct election. ◦ The chairperson of each panchayat is elected according to the law passed by the state. ◦ Every panchayat can continue for a term of five years from the date of its first meeting. ◦ It can be dissolved earlier in accordance with state law. ◦ A panchayat reconstituted after premature dissolution continues only for the remainder of the period. But if the remainder of the period is less than6 months it is not necessary to hold elections. ◦ All the persons above 21 years of age and qualified to be a member of the state legislature are qualified as a member of panchayat. ◦ A state can authorize a panchayat to levy, collect, and appropriate taxes, duties, tolls, etc. ◦ Finance Commission is constituted for every 5 years to review the financial position of panchayats and make recommendations. ◦ The State election commissioner is appointed by the Governor for superintendence, direction, and control of elections to panchayats.