Who decides to conduct Panchayat elections?

Explanation

Panchayats (local self-government) are treated as a subject under Entry 5 of the State List in the Seventh Schedule of the Constitution. Thus, Panchayat is a State subject. According to Article 243-G, the Legislature of a State may, by law, make provisions for the constitution of Panchayats; and under Article 243-K(4), the Legislature of a State may, by law, make provisions with respect to all matters relating to Panchayat elections. However, the decision to conduct Panchayat elections is taken by the State Election Commission.