The power to legislate on all matters relating to elections of Panchayats lies with

The power to legislate on all matters relating to elections of Panchayats lies with the State Legislatures. While the State Election Commission (SEC) is vested with the powers of superintendence, direction, and control of the conduct of elections and the preparation of electoral rolls under Article 243K [5], the actual legislative authority remains with the state. According to Article 243K(4), the Legislature of a State may, subject to the provisions of the Constitution, make provisions with respect to all matters relating to, or in connection with, elections to the Panchayats [1]. This includes determining the manner of election for chairpersons at the village level and establishing laws regarding disqualifications [4]. The Election Commission of India is not concerned with local body elections, as these are handled by the separate SEC established under the 73rd Amendment [3].

Sources

1. [1] https://www.tnsfc.tn.gov.in/constitutional_provision
2. [3] https://mahasec.maharashtra.gov.in/Site/1376/Role-of-State-Election--Commission-(SEC)?format=print
3. [4] Indian Polity, M. Laxmikanth(7th ed.) > Chapter 39: Panchayati Raj > Salient Features > p. 389
4. [2] Indian Polity, M. Laxmikanth(7th ed.) > Chapter 43: Election Commission > CHAPTER " Election Commission > p. 419