The Gram Sabha is the foundational institution of rural local self-governance in India and represents the collective body of all adult residents registered in the electoral rolls of a village or group of villages. It serves as a forum for direct democracy and plays a decisive role in ensuring participatory governance at the grassroots level. The powers and functions of the Gram Sabha are derived mainly from the Constitution of India, particularly under the 73rd Constitutional Amendment Act, 1992, and further elaborated by state Panchayati Raj Acts. One of the primary powers of the Gram Sabha is to act as a deliberative body where villagers discuss local issues, development priorities, and community needs. It provides approval for village-level plans, programmes, and projects before they are implemented by the Gram Panchayat. This includes scrutinizing annual development plans, budgets, and proposals related to infrastructure, health, education, sanitation, and welfare schemes, ensuring that they reflect the actual needs of the community. The Gram Sabha exercises financial oversight by examining and approving