Which one of the following statements with regard to Panchayats is not

Which one of the following statements with regard to Panchayats is not correct?

[amp_mcq option1=”Members of Panchayats are elected directly by the Gram Sabha.” option2=”The elections to Panchayats are conducted by the State Election Commission.” option3=”The Central Government may by law authorize a Panchayat to levy taxes.” option4=”Every Panchayat continues for five years from the date of convening of its first meeting.” correct=”option3″]

This question was previously asked in
UPSC CAPF – 2018
Statement C is incorrect. According to Article 243H of the Constitution, the *Legislature of a State* may, by law, authorize a Panchayat to levy, collect and appropriate taxes, duties, tolls, and fees. The Central Government does not have the authority to do this by law.
The power to authorize Panchayats to levy taxes rests with the State Legislature, not the Central Government. This is a key aspect of the fiscal decentralization under Part IX of the Constitution relating to Panchayats.
Statement A is partially misleading but generally taken as correct in the context of direct election by the electorate within the ward; the Gram Sabha consists of all registered voters in a village, and these voters directly elect the members (ward representatives). Statement B is correct as per Article 243K. Statement D is correct as per Article 243E, ensuring a fixed term of five years for Panchayats.