2. Gram Sabha has been hailed as foundation stone of the Panchayat System.
3. State legislatures by law may make provisions for the composition of the Panchayats.
4. Elections to all the three tiers and to the Chairperson of village Panchayat shall be direct.
5. The Chairperson of a Panchayat and other members of Panchayat shall have the right to vote in the meetings of Panchayat.
6. The Chairperson of a Panchayat at the village level shall be elected in such a manner as the legislature of a state may by law, provide. The
Chairperson of a Panchayat at the intermediate level or district level shall be elected by and amongst, the elected members.
7. Reservation of seats for the scheduled castes and scheduled tribes in proportion to their population. Out of the total seats reserved for the SCs and STs Not less than one-third seats to be reserved for Women belonging to SCs and STs.
8. One-third of seats at all the three levels and also the Chairperson elected to three levels, to be reserved for women. It includes the number of seats reserved for SC and ST women.
9. The State Legislature may by law make provision for reservation of seats for backward classes.
10. State Legislatures may, by law, make provisions which enable the Panchayats to function as an institution of self government. It includes power of taxation.
11. There is a provision of a Finance Commission for reviewing financial position of the Panchayats. It has to be constituted every fifth year. The details are to be determined by State Legislature.
12. There is a provision of State Election Commission constituted by Governor. Subject to the provisions of any law made by the State Legislature, the conditions of service and tenure of office of the State Election Commissioner shall be such as the Governor may by rule determine. State Election Commissioner can be removed only in a like manner and on like ground as a Judge of a High Court.
13. The Governor can supersede the Panchayats by dissolving them. But, the election must be held within six months of dissolution. The Panchayats so elected shall remain in operation only for the remaining period of tenure.
14. The courts cannot interfere in the electoral matter of Panchayats. The validity of an election can be challenged only through an election petition presented to such authority and in such manner as provided by any law made by the legislature of a state.
15. Following areas are provided immunity from Part IX
(a) Scheduled areas and Tribal areas
(b) States of Nagaland, Meghalaya and Mizoram
(c) Hill areas in State of Manipur for which District Councils exist
(d) Darjeeling district of West Bengal
However State Legislature (in case of States) and Parliament (in case of Schedule areas and Tribal areas) extend these provision to respective as.