The correct answer is option 'B', Gram Sabha. Let's understand why this is the correct answer.

Gram Panchayat and its Secretary:
A Gram Panchayat is the basic unit of local self-government in rural areas of India. It is responsible for the administration and development of the village or group of villages within its jurisdiction. The Gram Panchayat consists of elected representatives known as Panchayat members and is headed by a Sarpanch.

One of the key roles in a Gram Panchayat is that of a Secretary. The Secretary is responsible for the day-to-day functioning of the Gram Panchayat and acts as a link between the Panchayat members and the villagers.

Gram Sabha:
The Gram Sabha is a general body of all the registered voters in a village or a group of villages within the Gram Panchayat's jurisdiction. It is a platform for the villagers to participate in the decision-making process and exercise their democratic rights.

Secretary's Role in Gram Sabha:
The Secretary of the Gram Panchayat also serves as the Secretary of the Gram Sabha. This means that the same person is responsible for coordinating and facilitating the meetings of the Gram Sabha. The Secretary plays a crucial role in organizing the Gram Sabha meetings, maintaining records, and ensuring that the decisions taken in the meetings are implemented.

Reason for the Correct Answer:
The Gram Panchayat Secretary being the Secretary of the Gram Sabha is the correct answer because the Gram Sabha is the primary democratic body at the village level. It is the ultimate decision-making authority on various matters concerning the village and its development.

By having the same Secretary for both the Gram Panchayat and the Gram Sabha, there is better coordination and continuity in the functioning of these bodies. The Secretary serves as a bridge between the elected representatives of the Gram Panchayat and the villagers, facilitating effective communication and participation.

Therefore, option 'B' is the correct answer as the Secretary of the Gram Panchayat also serves as the Secretary of the Gram Sabha.