The correct option is B L.M Singhvi Committee
In 1986, the L.M Singhvi Committee stated that the Panchayat institutions had begun to decline, and needed many reforms for revival. Based on the 73rd and 74th Constitution Amendment Acts, Panchayats and Municipalities came to be known as 'institutions of self-government'. These include Gram Sabhas in villages and Ward Committees in Municipalities.