<P> In December 1977, the Janata Government appointed a committee on Panchayati Raj institutions under the chairmanship of Ashoka Mehta . The committee submitted its report in August 1978 and made 132 recommendations to revive and strengthen the declining Panchayati Raj system in the country . As a result of this report, the Indian states of Karnataka, Andhra Pradesh, and West Bengal passed new legislation . However, the flow of politics at the state level did not allow the institutions to develop their own political dynamics . </P> <P> The main recommendations of the committee were: </P> <Ol> <Li> The 3 - tier system of Panchayati Raj should be replaced by the 2 - tier system: Zilla Parishad at the district level, and below it, the Mandal Panchayat consisting of a group of villages covering a population of 15000 to 20000 . </Li> <Li> A district should be the first point for decentralisation under popular supervision below the state level . </Li> <Li> Zila Parishad should be the executive body and made responsible for planning at the district level . </Li> <Li> There should be an official participation of political parties at all levels of Panchayat elections . </Li> <Li> The Panchayat Raj institutions should have compulsory powers of taxation to mobilise their own financial resources . </Li> <Li> There should be a regular social audit by a district level agency and by a committee of legislators to check whether the funds allotted for the vulnerable social and economic groups are actually spent on them . </Li> <Li> The state government should not supersede the Panchayat Raj institutions . In case of an imperative supersession, election should be held within 6 months from the date of supersession . </Li> <Li> The Nyaya Panchayats should be kept as separate bodies from that of development Panchayats . They should be presided over by a qualified judge . </Li> <Li> The Chief Electoral Officer of the state in consultaton with the Chief Election Commissioner should organise and conduct the Panchayati Raj elections . </Li> <Li> Development functions should be transferred to the Zila Parishad and all development staff should work under its control and supervision . </Li> <Li> The voluntary agencies should play an important role in mobilising the support of the people for Panchayati Raj . </Li> <Li> A minister for Panchayati Raj should be appointed in the state council of ministers to look after the affairs of the Panchayati Raj institutions . </Li> <Li> Seats for SCs and Sts should be reserved on the basis of their population . </Li> <Li> A Constitutional recognition should be accorded to the Panchayati Raj institutions . This would give them the requisite status and an assurance of continuous functioning . </Li> </Ol> <Li> The 3 - tier system of Panchayati Raj should be replaced by the 2 - tier system: Zilla Parishad at the district level, and below it, the Mandal Panchayat consisting of a group of villages covering a population of 15000 to 20000 . </Li>

Mention any two recommendations of the ashok mehta committee on pris