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Why do you think that the Gram Panchayat is an active unit of the Panchayati Raj System?
(A) It helps in construction and maintenance of government buildings
(B) It helps in Levying and collecting local taxes
(C) It helps the Patwari in measuring the land
(D) It helps the state government in making laws and policies

Answer
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Hint: The government at the village and district level is Local government. It is the government closest to the common people and involves the day-to-day life and problems of ordinary citizens. It believes that local interest and local knowledge are essential ingredients for democratic decision making. They are also necessary for people-friendly and efficient administration.

Complete answer:
One of its main tasks of the Gram Panchayat is to implement developmental programs for all the villages that come under it. It meets regularly at proper intervals of time. The Gram Sabha has to approve the work of the Gram Panchayat. In some states, Gram Sabhas form committees like development and construction committees and these also include some members of the Gram Panchayat and some from the Gram Sabha. These members work together to carry out specific tasks.
The work of a Gram Panchayat includes the maintenance and construction of roads, water sources, drainage, school buildings, and other common property resources, levying and collecting local taxes, executing government schemes to generate employment in the village.
The Sources of assets for the Panchayat incorporate the assortment of expenses on commercial centres, houses, and so on, Government plot subsidizes got through different branches of the public authority, through the Zila and Janpad Panchayats, and finally, gifts for network works, etc.

Thus, option (B) is correct.

Note: The 73rd amendment, 1992 is for the rural local governance, i.e. Panchayati Raj institutions. Now all the States have constituted a uniform three-tier Panchayati Raj structure. At the base, the level is the ‘Gram Panchayat’ which covers a village or group of villages. The intermediary or the block level is the Panchayati Samiti also referred to as Mandal of Taluka. This intermediary level body is not necessarily to be constituted in smaller States. At the apex, the level is the Zila Panchayat covering the entire rural area of the District.
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