Which of the following are true about Gram Sabha in Panchayati Raj?

A. The Gram Sabha collects central taxes from the village.
B. The Gram Sabha consists of the entire body of citizens in a village.
C. The Gram Sabha is the general body that elects the local government.
D. The Gram Sabha participates in village-level development activities.

Choose the correct answer from the options given below:

The correct option is (B), (C), and (D) only.

To understand why this option is correct, let us analyze each of the given statements in the context of the Panchayati Raj system in India:

Statement A: The Gram Sabha collects central taxes from the village. (Incorrect)
Central taxes (such as income tax, customs duties, and central GST) are levied and collected by the Central Government of India through its dedicated revenue departments. The Gram Sabha does not have the authority or administrative machinery to collect central taxes. Instead, Gram Panchayats may be authorized to collect certain local taxes, duties, tolls, and fees at the village level, but not central taxes.

Statement B: The Gram Sabha consists of the entire body of citizens in a village. (Correct)
By definition, the Gram Sabha is the primary and permanent body of the Panchayati Raj system. It consists of all persons whose names are registered in the electoral rolls relating to a village comprised within the area of the Panchayat at the village level. In general terms, it represents the entire electorate (adult citizens) of the village.

Statement C: The Gram Sabha is the general body that elects the local government. (Correct)
The members of the Gram Sabha (the registered voters of the village) directly vote to elect the members and the chairperson (Pradhan/Sarpanch) of the Gram Panchayat, which is the executive committee of the local self-government at the village level.

Statement D: The Gram Sabha participates in village-level development activities. (Correct)
The Gram Sabha plays a vital role in development planning and execution. It is responsible for approving the plans, programs, and projects for social and economic development before they are implemented by the Gram Panchayat. It also identifies beneficiaries for various government welfare schemes and conducts social audits of development work.

Since statements (B), (C), and (D) are correct, and statement (A) is incorrect, the correct combination is (B), (C), and (D) only.