Introduction:
The committee set up by the National Development Council (NDC) in 1957 for the reorganisation of Community Development Program (CDP) and National Extension Service (NES) was the Balwant Rai Mehta Committee. This committee suggested a three-tier system of rural local government in India.

Background:
After India gained independence in 1947, there was a need to address the issues of rural development and decentralization of power. The Community Development Program (CDP) and National Extension Service (NES) were launched to bring about rural upliftment and development. However, there were various challenges and limitations in the implementation of these programs.

The Balwant Rai Mehta Committee:
In order to address the shortcomings and reorganize the CDP and NES, the National Development Council (NDC) set up the Balwant Rai Mehta Committee in 1957. The committee was chaired by Balwant Rai Mehta, a distinguished Indian politician and social reformer.

Recommendations:
The Balwant Rai Mehta Committee examined the existing rural development programs and suggested a new framework for rural local governance. The key recommendations of the committee were as follows:

1. Three-tier System: The committee proposed a three-tier system of rural local government, consisting of village panchayats, intermediate panchayats, and district panchayats. This system aimed at decentralizing power and decision-making to the grassroots level.

2. Functions and Powers: The committee suggested that the panchayats should be given the responsibility of planning and implementing various development programs at the local level. They should have the power to levy and collect taxes, as well as the authority to make decisions on matters related to education, health, agriculture, and infrastructure development.

3. Democratic Elections: The committee recommended that the members of the panchayats should be elected through democratic elections. This would ensure the participation of the local population in the decision-making process and promote accountability and transparency in the functioning of the panchayats.

4. Financial Resources: The committee emphasized the need for adequate financial resources for the panchayats to carry out their functions effectively. It recommended that a portion of the revenue generated by the state governments should be allocated to the panchayats.

Conclusion:
The Balwant Rai Mehta Committee played a crucial role in shaping the structure of rural local governance in India. Its recommendations led to the establishment of a three-tier system of panchayati raj institutions, which have played a significant role in rural development and empowerment. The committee's emphasis on decentralization, democratic elections, and financial resources for the panchayats has helped in bringing about greater participation and accountability in the decision-making process at the local level.