● As per the 73 rd Amendment Act 1992 , “a Gram Sabha may exercise such powers and perform such functions at the village level as the legislature of aState may, by law, provide. ● There shall be constituted in every State, Panchayats at the village, intermediate and district levels in accordance with the provisions of this Part. ● Subject to the provisions of this Part, the legislature of a State may, by law, make provisions with respect to the composition of Panchayats.”