Panchayats have been the backbone of the Indian villages since the beginning of the recorded history. This involves micro-level planning at district, taluk and village level. The Gram Sabha has a key role in bringing about transparency in the functioning of the Gram Panchayats, in ensuring equitable distribution of benefits, in creation of community assets where these are needed and in bringing about social cohesion. Gram Sabha needs to be supplemented with other appropriate measures to ensure regular and suitable functioning of the Sabha now envisaged as an important part of the Panchayat system. A Gram Sabha is required to 'meet as many times in a year as provided in the Panchayati Raj Act of the respective States. where women Sarpanches from weaker sections may not match with those headed by men, such cases are. The District role of the Gram Sabha is, perhaps, the most important in ensuring the success of Panchayati Raj Institutions at the village level and also role of local people in conducting social audit and fixing responsibility on Panchayat functionaries will also be effectively ensured with the Gram Sabhas becoming active.