47. Zila Parishad is the highest link of the three tier Panchayat Raj rule.
For every district there shall be a Zila Parishad having jurisdiction, save as otherwise provided in this Act, over the entire district excluding such portions of the district as are included in a Municipality or are under the authority of a Municipal Corporation, Cantonment Board or a Notified Area Committee constituted under any law for the time being in force.
