PART IX THE PANCHAYATS 243. 243A. Definitions. Gram Sabha. 243B. Constitution of Panchayats. 243C. Composition of Panchayats. 243D. Reservation of seats. 243E. Duration of Panchayats, etc. 243F. Disqualifications for membership. 243G. Powers, authority and responsibilities of Panchayats. 243H. Powers to impose taxes by, and Funds of, the Panchayats. 243-I. 243J. Constitution of Finance Commission to review financial position. Audit of accounts of Panchayats. 243K. Elections to the Panchayats. 243L. Application to Union territories. 243M. Part not to apply to certain areas. 243N. Continuance of existing laws and Panchayats. 243-O. Bar to interference by courts in electoral matters. PART IXA THE MUNICIPALITIES 243P. Definitions. 243Q. Constitution of Municipalities. 243R. Composition of Municipalities. 243S. Constitution and composition of Wards Committees, etc. 243T. Reservation of seats. 243U. Duration of Municipalities, etc. 243V. Disqualifications for membership. 17