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(t) Proposal of Gram Panchayat relating to fresh taxation or enhancement of existing taxes;

(u) Promotion of adult education;

(v) Conservation and maintenance of public properties; (w) Promotion of self help group activities;

(x) Such other functions as may be prescribed from time to time by the Government."

Article 243 of the Constitution of India:

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243A. Gram Sabha A Gram Sabha may exercise such powers and perform such functions at the village level as the Legislature of a State may by law, provide. 243G. 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.

243W. Powers, authority and responsibilities of Municipalities, etc. Subject to the provisions of this Constitution, the Legislature of a State may, by law, endow--

(a)the Municipalities with such powers and authority as 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 Municipalities, subject to such conditions as may be specified therein, with respect to--