Q. Under Article “243J” which of the following can make provisions to the maintenance of accounts by Panchayats ?

Correct Answer: b) State Legislature

Explanation:

Article 243J of the Indian Constitution pertains to the maintenance of accounts by Panchayats. It states that the Legislature of a State may make provisions with respect to the maintenance of accounts by the Panchayats and the auditing of such accounts.

– Parliament (Option a): The Parliament does not have the authority under Article 243J to make provisions for Panchayat accounts; this is a state subject.

– State Legislature (Option b): The State Legislature is empowered under Article 243J to make laws regarding the maintenance and auditing of Panchayat accounts.

– District Collector (Option c): The District Collector is an administrative officer and does not have legislative powers to make provisions for Panchayat accounts.

– State Finance Commission (Option d): The State Finance Commission is responsible for recommending financial allocations to Panchayats but does not have the authority to legislate on account maintenance.

Thus, the correct answer is b) State Legislature.