Explanation:

To promote local self-governance in rural India, the 73rd constitutional amendment was made in 1992. Through this amendment, a three-tier Panchayati Raj Institution was made into a law. However, its application to the scheduled and tribal areas under Article 243(M) was restricted. After the Bhuria Committee recommendations in 1995, Panchayat Extension to Scheduled Areas (PESA) Act 1996 came into existence for ensuring tribal self-rule for people living in scheduled areas of India. The PESA conferred the absolute powers to Gram Sabha, whereas state legislature has given an advisory role to ensure the proper functioning of Panchayats and Gram Sabhas. The power delegated to Gram Sabha cannot be curtailed by a higher level, and there shall be independence throughout.