Panchayati Raj establishes a system of village-level local governance, with the Gram Sabha being a fundamental element. To ascertain the veracity of statements concerning the Gram Sabha within Panchayati Raj, let us review each proposition:
- (A) The Gram Sabha is responsible for collecting central taxes in the village. This assertion is incorrect. The Gram Sabha does not levy central taxes; its primary function is that of a consultative body at the village level.
- (B) The Gram Sabha comprises all registered citizens of a village. This statement is accurate. The Gram Sabha is composed of all eligible voters residing in the village.
- (C) The Gram Sabha serves as the electoral body for the local government. This statement is accurate. Individuals within the Gram Sabha elect representatives to the Gram Panchayat, which functions as the village's local governing body.
- (D) The Gram Sabha is involved in village development initiatives. This statement is accurate. The Gram Sabha engages in discussions and provides approval for village development plans, also overseeing the accountability of the Gram Panchayat.
Following this analysis, statements (B), (C), and (D) are deemed accurate.
Consequently, the definitive selection is: (B), (C) and (D) exclusively