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[Constitution]
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Central Government Act
Article 243B in The Constitution Of India 1949
243B. Constitution of Panchayats
(1) There shall be constituted in every State, Panchayats at the village, intermediate and district levels in accordance with the provisions of this Part
(2) Notwithstanding anything in clause ( 1 ), Panchayats at the intermediate level may not be constituted in a State having a population not exceeding twenty lakhs