Explanation:

• In December 1977, the Janata Government appointed a committee on Panchayati Raj institutions under the chairmanship of Ashoka Mehta. The committee submitted its report in August 1978 and made 132 recommendations to revive and strengthen the declining Panchayati Raj system in the country.
• Ashok Mehta Committee recommendations put greater emphasis on Zila parishad.
• The major recommendations of the Ashok Mehta Committee were: The three-tier Panchayati raj system should be replaced with a two-tier structure, with a district-level Zila Parishad and a Mandal panchayat consisting of a collection of villages with a combined population of 15,000 to 20,000 people.