Answer: 1978
Notes: West Bengal is the first state to hold elections to the Panchayat with the official participation of political parties in June, 1978. By the Panchayat Act of 1973, the Government of West Bengal introduced a three-tier system that include Gram Panchayat, Panchayat Samiti and Zila Parishad. The work of these units is supervised by the Director of the Panchayat appointed by the State Government.
