"Self-Reliance" is an 1841 essay written by American transcendentalist philosopher and essayist Ralph Waldo Emerson. It contains the most thorough statement of one of Emerson's recurrent themes: the need for each individual to avoid conformity and false consistency, and follow his own instincts and ideas. . The debate surrounding the self reliance will be meaningless if issues related to women in a large country like India will not only be inappropriate but sometimes even misleading. Women specific and women related legislations have been enacted to safeguard the rights and interest of women, besides protecting against discrimination, violence, and atrocities and also to prevent socially undesirable practices. Despite the constitutional mandate of equal legal status for the girl child, the same is yet to be realized. The de jure laws have not been translated into de facto situation for various reasons such as illiteracy, social practices, prejudices, cultural norms based on patriarchal values, poor representation of women in policy-making, poverty, regional disparity in development, lack of access and opportunity to information and resources etc. According to the Uttar Pradesh Govt. sources, female life expectancy is less than 55 years and the under-five mortality rate is as high as 141 per thousand. Australia was the first country to develop a gender-sensitive budget, with the Federal government publishing in 1984 the first comprehensive audit of a government budget for its impact on women and girls. Empowerment of women is essentially the process of upliftment of economic, social and political status of women, the traditionally underprivileged ones, in the society. It involves the building up of a society wherein in women can breathe without the fear of oppression, exploitation, apprehension, discrimination and the general feeling of persecution which goes with being a woman in a traditionally male dominated structure. One major therapy prescribed by woman empowerment advocates is empowering women through legislation for ensuring participation in political decision making. Such an approach provides the women with a constitutional platform to stand up to men, to raise their voice on issues concerning women oppression, subjugation and related issues and thus in effect, providing them with an identity in an orthodox male dominated socio-political set up, in addition to providing a much needed forum to seek redressal of problems directly affecting them: the true essence of empowerment. The present paper attempts to look into the dynamism of the process whereby women empowerment is achieved (?) through legislation or women participation in the Panchayati Raj Institution. KEYWORDS: Self Reliance, Gender Bugdeting, Women empowerment, Panchayati Raj Institutions.