The three tiers of the Panchayat Raj system in Maharashtra are:

The three tiers of the Panchayat Raj system in Maharashtra are:

1. Gram Panchayat (village council)
2. Panchayat Samiti (block council)
3. Zilla Parishad (district council)

The Gram Panchayat is the lowest tier of the Panchayat Raj system and is responsible for the development of the village. It is elected by the people of the village and consists of a Sarpanch (head of the village) and a number of Panchas (members).

The Panchayat Samiti is the intermediate tier of the Panchayat Raj system and is responsible for the development of the block. It is elected by the people of the block and consists of a President and a number of members.

The Zilla Parishad is the highest tier of the Panchayat Raj system and is responsible for the development of the district. It is elected by the people of the district and consists of a President and a number of members.

The Gram Sabha is the apex body of the Panchayat Raj system and is composed of all the adult members of the village. It is responsible for the overall development of the village and has the power to make decisions on all matters pertaining to the village.

The Panchayat Raj system is a decentralized system of governance that aims to bring about development at the grassroots level. It is based on the principle of self-governance and gives the people of the village a say in the decisions that affect their lives.