What is the lowest tier of the Panchayati Raj system called?

(a) Gram Sabha

(b) Gram Panchayat

(c) Zila Parishad

(d) State Panchayat

Answer: (b) Gram Panchayat

India’s rural local government is a three-tier Panchayati Raj system (as formalized by the 73rd Constitutional Amendment, 1992):

1. Village level – Gram Panchayat (lowest tier):
   • The elected executive body at the village level, headed by a Sarpanch/Pradhan/Mukhiya with ward members (panchs).
   • Tenure is typically 5 years; seats are reserved for SC/ST and women (at least one-third, many states 50%).
   • Core functions include village roads, drinking water, sanitation, primary education/health support, beneficiary identification for schemes, and local dispute redressal.
   • Revenue sources: minor local taxes/fees, state grants, Finance Commission devolutions, and scheme funds.
2. Block/Intermediate level – Panchayat Samiti / Janpad / Taluk Panchayat:
   • Coordinates and supports multiple Gram Panchayats within a block.
3. District level – Zila Parishad:
   • Plans and oversees development across the district and allocates funds to blocks/villages.

Why other options are incorrect:

(a) Gram Sabha: This is not a tier but the general assembly of all registered voters in a village. It approves plans, budgets, and holds the Gram Panchayat accountable.

(c) Zila Parishad: This is the top (district) tier, not the lowest.

(d) State Panchayat: No such unit exists in the constitutional three-tier rural structure.