The Panchayati Raj System has been in implemented and in operation across various parts of India since the 90th Birth Anniversary of Mohandas Karamchand Gandhi. Understanding the evolution of Panchayati Raj in India, what this book seeks to be able to present is an understanding of how much of Gandhian philosophy has been implemented in and around the setting up of the Panchayati Raj System we often greatly allude to the Father of the Nation. This book enumerates and verifies the practicality and legislative codification of the ideals and dreams of a village-centric nation Gandhi has famously written and spoken on, at length. The Gram Panchayat System is not a single tier system and hence for the purpose of this book, the three-tier system of the Panchayati Raj has been taken as a whole in its comparison and collation with Gandhis ideas. We look into the twenty-nine subjects which are part of the Eleventh Schedule of the 73rd Constitutional Amendment of 1992 with the responsibility of the State Governments to effectively delegate them and their verification on the backdrop of Gandhis thinking.