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Gram Sabha is the general assembly of all the people of a village, who have attained the age of 18 years and their name is entered in the voter list.
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Gram Sabha refers to the legislative body, that operates at village level, and takes into account the annual budget and audit reports of the Gram Panchayat. Gram Panchayat is the lower tier of the Panchayati Raj functioning at the village level for welfare and development of the village. It is a permanent body.
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