Under Article 243J, which of the following can make provisions for the maintenance of accounts by Panchayats?

Question

Under Article 243J, which of the following can make provisions for the maintenance of accounts by Panchayats?

1. A. Parliament
2. B. State Legislature (Correct answer)
3. C. District Collector
4. D. State Finance Commission

Correct Answer

Option B — State Legislature

Detailed Solution & Explanation

The correct answer is State Legislature.

Key Points

• Under Article 243J of the Constitution (part of the 73rd Amendment on Panchayati Raj), the State Legislature may, by law, make provisions with respect to the maintenance of accounts by the Panchayats and the auditing of such accounts.
• The 73rd Constitutional Amendment (1992) gave constitutional status to Panchayati Raj Institutions, and many operational matters — elections, powers, finances and accounts — were left to be regulated by the respective State Legislatures.

Additional Information

• it is the State Legislature (not Parliament, the District Collector or the State Finance Commission) that is empowered under Article 243J to legislate on Panchayat accounts, making option (B) correct.