(1)There shall be a Gram Sabha for each Panchayat Circle consisting of the persons registered in the electoral rolls relating to the village or the group of villages comprised within the area of the Panchayat.(2)There shall be at least two meetings of the Gram Sabha every year, one in the first and the other in the last quarter of the financial year :Provided that upon a requisition in writing by more than one-tenth of the total number of members of the Gram Sabha or, if required by the Panchayat Samiti, Zila Parishad or the State Government, a meeting of the Gram Sabha shall be held within fifteen days of such requisition or requirement.(3)In the meeting held in the first quarter of the financial year, the Panchayat shall place before the Gram Sabha-(a)the annual statement of accounts of the preceding year;(b)a report on the administration of the preceding financial year as required to be submitted under the provisions of this Act;(c)the development and other programmes proposed for the financial year; and(d)the last audit report and replies made thereto.(4)In the meeting convened in the last quarter of the financial year, the Panchayat shall place before the Gram Sabha -(a)a statement of expenditure incurred during the year;(b)physical and financial programmes undertaken in the financial year;(c)proposals with regard to any changes made in various spheres of activities proposed in the meetings held in the first quarter of the financial year; and(d)the budget of the Panchayat as prepared under the provisions of this Act and tax proposals of the Panchayat.(5)In all the meetings of the Gram Sabha any other matter which the Panchayat, Panchayat Samiti, Zila Parishad, the State Government or any officer authorized in this behalf may require to be placed,shall also be placed.(6)It shall be open to the Gram Sabha to discuss the matters placed before it under this section and the Panchayat shall consider the suggestions if any, made by the Gram Sabha.(7)The Vikas Adhikari of the concerned Panchayat Samiti or his nominee shall attend all meetings of the Gram Sabha. He shall be responsible for the correct recording to the minutes or such meetings by the Secretary of the Panchayat. A copy of the minutes so recorded shall be sent in the prescribed manner to the authorities as may be prescribed for this purpose. The minutes shall be read out at the end of the meeting shall be approved and signed by members of the Gram Sabha present in the meeting.
