Explanation: Though most of the states created panchayati raj institutions by mid 1960s, there were differences from one state to another about the number of tiers, relative position of samiti and parishad, their tenure, composition, functions, finances and so on.

• For example, Rajasthan adopted the three-tier system while Tamil Nadu adopted the two-tier system.
• West Bengal, on the other hand, adopted the four-tier system.

Source: Laxmikanth