<P> The Balwant Rai Mehta Committee, headed by MP Balwantrai Mehta, was a committee appointed by the Government of India in January 1957 to examine the work of the Community Development Programme (1952) and the National Extension Service (1953), to suggest measures to improve their work . The committee's recommendation of the committee by NDC in January 1958, and this set the stage for the launching of Panchayati Raj Institutions throughout the country . The committee recommended the establishment of the scheme of' democratic decentralization', which finally came to be known as Panchayati Raj . </P> <P> This led to the establishment of a three - tier Panchayati Raj system: Gram Panchayat at the village level, Panchayat Samiti at the block level, and Zila Parishad at the district level . </P> <P> The Panchayat Raj system was first adopted by the state of Rajasthan in Nagaur district on 2nd Oct 1959 . The second state was Andhra Pradesh, while Maharashtra was the Ninth state . State governments during the 1950s and 60s adopted this system as laws were passed to establish panchayats in various states . It also founded backing in the Indian Constitution, with the 73rd amendment in 1992 to accommodate the idea . The Amendment Act of 1992 contains provision for devolution of powers and responsibilities to the panchayats, both for the preparation of economic development plans and social justice, as well as for implementation in relation to 29 subjects listed in the eleventh schedule of the constitution, and the ability to levy and collect appropriate taxes, duties, tolls and fees . </P> <P> The Act aims to provide a three - tier systems of Panchayati Raj for all states having a population of over 2 million, to hold Panchayat elections regularly every five years, to provide seats reserved for scheduled castes, scheduled tribes and women; to appoint a State Finance Commission to make recommendations regarding the financial powers of the Panchayats and to constitute a District Planning Committee, to prepare a development plan draft for the district . </P>

What are the objective of the panchayatiraj system