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2. With the passage of time, it was realized that there had been no   real   decentralization   of   powers.   In   the   absence   of   basic decentralization of powers travelling to the mores in one of the largest democracies like India, it was felt that the real purpose of social transformation could not be achieved. It was acknowledged and accepted that the people at the grass root level deserved to be   politically,   economically   and   socially   empowered   and   the Seventy Third Amendment was brought into the framework of our organic   Constitution   with   the   clear   intent   of   having   local   self­ government. The vision, it can be said with certitude, is sacred and   the   same   is   explicit   from   the   Statement   of   Objects   and Reasons of the Seventy Third Amendment to the Constitution. It reads as follows:­ “Though the Panchayati Raj Institutions have been in existence for a long time, it has been observed that these institutions have not been able to acquire the status and dignity of viable and   responsive   people's   bodies   due   to   a number   of   reasons   including   absence   of regular   elections,   prolonged   supersessions, insufficient   representation   of   weaker   sections like   Scheduled   Castes,   Scheduled   Tribes   and women,   inadequate   devolution  of   powers  and lack of financial resources. 

fixing   tenure   of   5   years   for   Panchayats   and holding elections within a period of 6 months in the event of supersession of any Panchayat; disqualifications   for   membership   of Panchayats;   devolution   by   the   State Legislature of powers and responsibilities upon the Panchayats with respect to the preparation of plans for economic developments and social justice   and   for   the   implementation   of development   schemes;   sound   finance   of   the Panchayats   by   securing   authorisation   from State   Legislatures   for   grants­in­aid   to   the Panchayats from the Consolidated Fund of the State, as also assignment to, or appropriation by,   the   Panchayats   of   the   revenues   of designated taxes, duties, tolls and fees; setting up of a Finance Commission within one year of the proposed amendment and thereafter every 5   years   to   review   the   financial   position   of Panchayats;   auditing   of   accounts   of   the Panchayats;   powers   of   State   Legislatures   to make   provisions   with   respect   to   elections   to Panchayats   under   the   superintendence, direction   and   control   of   the   chief   electoral officer   of   the   State;   application   of   the provisions of the said Part to Union territories; excluding   certain   States   and   areas   from   the application of the provisions of the said Part; continuance   of   existing   laws   and   Panchayats until one year from the commencement of the proposed amendment and barring interference by   courts   in   electoral   matters   relating   to Panchayats.”