The Gram Sabha is the foundation of the Panchayati Raj system and represents the basic unit of democratic decentralisation in rural India. It consists of all registered voters residing within the jurisdiction of a village Panchayat. The Gram Sabha provides a platform for direct participation of people in local governance and enables rural citizens to discuss, decide and monitor matters related to village development and administration. Through the Gram Sabha, the principles of participatory democracy and accountability are strengthened at the grassroots level. One of the major powers of the Gram Sabha is to approve development plans and programmes prepared for the village. It discusses the priorities and needs of the community and ensures that local development activities reflect the aspirations of villagers. The Gram Sabha has the authority to approve annual plans, identify beneficiaries for various government welfare schemes and ensure that resources are allocated according to actual requirements. This helps in making local governance more responsive and inclusive. The Gram Sabha plays an important role in ensuring transparency and accountability in the functioning of the Gram Panchayat. It examines the records, accounts and reports of the