Article 243F of Constitution of India "Disqualifications for membership"
(1) A person shall be disqualified for being chosen as,
and for being, a member of a Panchayat
(a) if he is so disqualified by or under any law for the
time being in force for the purposes of elections to the
Legislature of the State concerned:
Provided that no person shall be disqualified on the ground
that be is less than twenty-five years of age, if he has
attained the age of twenty-one years;
(b) if he is so disqualified by or under any law made by
the Legislature of the State.
(2) If any question arises as to whether a member of a
Panchayat has become subject to any of the disqualifications
mentioned in clause (1), the question shall be referred for
the decision of such authority and in such manner as the
Legislature of a State may, by law, provide.
Article 243G of Constitution of India "Powers,
authority and responsibilities of Panchayats"
Subject to the provisions of this Constitution the
Legislature of a State may, by law, endow the Panchayats
with such powers and authority and may be necessary to
enable them to function as institutions of self-government
and such law may contain provisions for the devolution of
powers and responsibilities upon Panchayats, at the
appropriate level, subject to such conditions as may be
specified therein, with respect to?
(a) the preparation of plans for economic development and
social justice;
(b) the implementation of schemes for economic development
and social justice as may be entrusted to them including
those in relation to the matters listed in the Eleventh
Schedule.
Article 243H of Constitution of India "Powers to
impose taxes by, and funds of, the Panchayats"
The Legislature of a State may, by law,
(a) authorise a Panchayat to levy, collect and appropriate
such taxes, duties, tolls and fees in accordance with such
procedure and subject to such limits;
(b) assign to a Panchayat such taxes, duties, tolls and fees
levied and collected by the State Government for such
purposes and subject to such conditions and limits;
(c) provide for making such grants-in-aid to the Panchayats
from the Consolidated Fund of the State; and
(d) provide for constitution of such Funds for crediting all
moneys received, respectively, by or on behalf of the
Panchayats and also for the withdrawal of such moneys
therefrom,
as may be specified in the law.