Decentralization has been reviewed as an instrument for meeting aspirations of local people in all over world In pre-independence period of India Lord Mayo was the pioneer who incorporated decentralization formula in British Raj India has embarked on decentralization process after independence So many experiences were made for the decentralization after 1950 to 1993The 73rd and 74th Constitutional Amendments in 1992-93 have ushered in the present phase were panchayats are described as institutions of local self-government and are expected to prepare plans for economic development and social justice Though the Constitution Amendment is considered a landmark of all sorts for strengthening the Panchayati Raj Institutions yet as reflected from the point of view of people“s participation nor from the perspective of capacity of Pancgayati Raj institutions to deliver in the rural areas does the Act prove to be effective Under the given state of socio-economic and political disparities and the poor capacity of the panchayats to deliver reforms are very critically required It requires initiatives for reducing inequalities making basic services available to people and enhancing the access for opportunities Reforms should be focused on fundamentals like mobilizing people responsiveness to the aspiration of various weaker sections of the society ie SC ST and females etc and provide them good quality of life This book emphasizes hiatus in legislations and their implementation at different levels Though necessary amendments are required in socio-economic and institutional reform areas for meaningful people“s participation in democratic and development process and improving efficiency of panchayats to deliver