Gaon Panchayats as Local-Self Governments from the viewpoint of the financial autonomy: a study of four selected Gaon Panchayats of Nalbari District of Assam, India

Abstract

The basic emphasis of the 73rd Amendment of the Constitution of India is to ensure the uniformity between the functional responsibilities and the financial resources of the three tier Panchayati Raj Institutions (PRIs) and to provide them functional and financial autonomy to work as effective local-self governments for development of the rural society at the grass root level. Functional autonomy of the PRIs is possible only when they have financial autonomy. Because, only then the PRIs will be able to prepare and execute development plans on the basis of needs, aspirations and local resources. The noteworthy point is that in Assam, Gaon Panchayats (GPs) have been vested with more developmental responsibilities and provisions of financial resources as compared to the Anchalik Panchayats (APs) and Zila Parishads (ZPs) by ‘The Assam Panchayat Act, 1994’. Therefore, the GPs have to play more effective role as an agency of local-self government. GPs must have financial autonomy to work as effective local-self government from the viewpoint of fulfilling the local needs independently. Financial autonomy does not mean the transfer of funds from the state or central governments; rather it must be achieved through mobilization of revenues from its own sources. In this context this paper throws light on the own revenue mobilization pattern of a few GPs of Nalbari district of Assam in comparison to transfer of funds to them from the higher levels of governments. Apart from the secondary sources, information is collected from the Secretaries of the GPs. It is observed that the goal of financial autonomy of the GPs is yet a dream not coming to true and they have not been able to work as effective local-self governments due to lack of financial autonomy.