The study is based on the field work. The data are collected from the four GPs of Hajo Anchalik Panchayats namely- No 1 Hajo GP, No 95 kalitakuchi GP, NO 96 Saniadi GP, No 102 Bongalpar GP. The field data are procured during the months of July-August, 2019.The secondary data are collected from books, journals, government records, internet source etc. Gaon panchayats in Assam particularly in the study area has not been functioning as a self-governing unit. It is observed that lake of political will, bureaucratic dominance, ignorance and indifferent attitude of the elected representatives as well as mass rural people is evident. Of course, the Panchayats Elections are held regularly in Assam since 2001. It is a positive sign that rural women now enable to take part in the decision-making process in the panchayats as elected representative through constitutional safeguard. Besides, representation belonging to SC/ST become conceivable due to the constitutional safeguard. Further, representation from both state ruling party and opposition political parties as elected GP representatives may be considered as an example of sound democratic culture in the PRIs. Nevertheless, from the functional point of view, it has not been functioning as self-governing unit. The GPs have almost failed to generate the avenues of taxes. Therefore, the GPs totally depend on the fund awarded by the central and the state government to them to implement various schemes.