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[13] Prior to the enactment of Gujarat Panchayats Act, 1993,  in the State of Gujarat Panchayati Raj Institutions were governed by  the provisions under the Gujarat Panchayats Act, 1961.  By virtue of  Section   276   of   the   Gujarat   Panchayat   Act,   1993,   earlier   Act   i.e.  Gujarat   Panchayats   Act,   1961   was   repealed.     In   the   preamble   of  Gujarat Panchayats Act, 1993 itself, it is categorically stated that by  the   Constitution   (Seventy   Third   Amendment)   Act,   1992,   Part   IX  relating to the panchayats has been inserted in the Constitution and it  is expedient to bring the law relating to Panchayats in the State of  Gujarat in conformity with the said Part IX of the Constitution.  [14] Objects   and   reasons   of   the   73rd  Amendment   Act,   1992  reads as under :­ "Statement of objects and reasons 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   supersession,   insufficient   representation   of   weaker sections like Scheduled Castes, Scheduled Tribes and   Women,   inadequate   devolution   of   powers   and   lack   of   financial resources. 

[25] Going to the objects and reasons of the Constitution (73rd  Amendment) Act, 1992, it was felt that Panchayati Raj Institutions,  though in existence for a long time, have not been able to acquire the  status   and   dignity   of   viable   and   responsive   people's   bodies   due   to  number of reasons including absence of regular elections, prolonged  supersession,   insufficient   representation   of   weaker   section   i.e.  Schedule Castes, Schedule Tribes and women, inadequate devolution  of powers and lack of financial resources. Further, it is evident that in  view of short comings which have been observed, it is considered to  have imperative need to enshrine in the Constitution certain basic and  essential features of Panchayati  Raj Institutions to impart certainty,  continuity and to strengthen them. It is clear from the said objectives  that   one   of   the   basic   objects'   and   reasons   is   to   impart   certainty,  continuity and strength to the Panchayati Raj Institutions, which are  proposed   on   three   tier   basis   i.e.   Gram   Panchayat   at   Village   level,  Taluka Panchayat  at Taluka level and District Panchayat  at District  level.   From the preamble of the Gujarat Panchayats Act, 1993, it is  evident   that   Gujarat   Panchayats   Act,   1993   is   enacted   to   bring   law  relating to panchayats in State of Gujarat in conformity with Part IX of  the Constitution.