The power to legislate on all matters relating to elections to Panchay

The power to legislate on all matters relating to elections to Panchayats lies with

the Parliament of India
the State Legislatures
the State Election Commission
the Election Commission of India
This question was previously asked in
UPSC CDS-1 – 2020
According to Article 243K of the Constitution of India, the superintendence, direction, and control of the preparation of electoral rolls for, and the conduct of, all elections to the Panchayats are vested in a State Election Commission.
However, the power to legislate on matters relating to these elections, such as delimitation of constituencies, reservation of seats, and electoral rolls preparation details, rests with the State Legislatures.
While the State Election Commission conducts the elections, the legal framework governing these elections, including qualifications, disqualifications, etc., is provided by laws made by the respective State Legislatures under Article 243K(2).