G is that, there should be decentralization of power and the powers should go to the grass root level that is the self government bodies like Zilla Parishad and Panchayat Samities. The Government of Maharashtra has issued specific Government Resolutions and orders giving effect to the Seventy-third amendment to the Constitution and directed to transfer and handover the subjects listed in Eleventh schedule of the Constitution of India, but till today the agricultural subjects and schemes under it are not transferred to the Zilla Parishads. The learned counsel submits that, this inaction on the part of the Government of Maharashtra has frustrated the legislative intention to decentralize the powers. The legislative intention behind Article 243-G of the Constitution is to decentralize the powers so that the Panchayats would function as institutions of local self government. By way of Seventy-third amendment to the Constitution, Eleventh Schedule is added to Article 243-G. In the said list twenty nine subjects are listed and it includes agriculture subject. The Government of Maharashtra pursuant thereto has issued G. R. dated 28.09.2000 thereby resolving to transfer all twenty nine subjects listed in Eleventh Schedule to the Zilla Parishad. In the said Government Resolution other aspects like financial arrangement, audit, budget, etc. are provided. The said Government Resolution was intended to be implemented from 02nd October, 2000. Thereafter the Government of Maharashtra vide G. R. dated 01.02.2001 laid down the official structure of the officers and employees to be