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The term Gram Sabha is defined in the Constitution of India under Article 243(b). ... Gram Sabha is the Sabha of the electorate. All other institutions of the Panchayati Raj like the Gram Panchayat, Block Panchayat and Zilla Parishad are constituted by elected representatives.
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Sources of funds for gram panchayat : Land revenue , tax on toddy ( specifically in South India , tax on vehicles , tax on the industries which are located in geographical boundaries of the village , toll tax , festival tax .
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