Which among the following committee is known for recommending a 3-tier Panchayati Raj System which includes Zila Parishad at the District Level, Panchayat Samiti at the Block/ Tehsil/ Taluka Level and Gram Panchayat at the Village Level?
[A] Balwant Rai Mehta Committee
[B] Ashok Mehta Committee
[C] GVK Rao Committee
[D] Sarkaria Commission
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