Constitution of India, 1949
243B. Constitution of Panchayats. —
(1) There shall be constituted in every State, Panchayats at the
village, intermediate and district levels in accordance with the provisions of
this Part.
(2) Notwithstanding anything in clause (1), Panchayats at the
intermediate level may not be constituted in a State having a population not
exceeding twenty lakhs.