The correct option is District level panchayat.
Explanation
The 73rd Constitutional Amendment Act, 1992, established a uniform three-tier structure of Panchayati Raj Institutions (PRIs) throughout India to ensure democratic decentralization. This structure organizes local self-government at the village, intermediate, and district levels.
Structural Analysis:
- Village Level: The Gram Panchayat serves as the lowest tier of the structure.
- Intermediate/Block Level: The Panchayat Samiti (or equivalent) operates at the block or taluka level.
- District Level: The Zilla Parishad constitutes the apex tier of the Panchayati Raj system.
The Chairperson of the Zilla Parishad is the political head of the district-level panchayat. This office is filled by indirect election from amongst the elected members of the Zilla Parishad.
Key Takeaway:
The Zilla Parishad is the highest tier of the Panchayati Raj system, functioning specifically at the district level.