Which of the following statements is correct about Gram Panchayat in India ?

(A) Gram Panchayat can receive donation for community work.

(B) Gram Panchayat have the power to collect local taxes.

(C) Different States can have their own law with regard to the Panchayat.

(D) The Secretary of the Gram Panchayat is an elected member.  

1
Only (D) 
2
Only (B)
3
(B) and (D)
4
(A), (B) and (C) 

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