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Since Independence several attempts have taken place for decentralisation through Panchayati Raj institutions in India. On the same path, Kamataka state also has followed its own experiments. The present attempt is to make an enquiry about gram sabha which forms the grassroot level component of Panchayati Raj institutions and decentralised planning in Kamataka. The paper also tries to examine the structure of gram sabha in phase-wise manner under Kamataka Panchayati Raj Acts. To analyse the structural gaps and functional gaps about gram sabha in Kamataka two case studies were drawn from Bangalore (Rural) district and Dharwad district and they are analysed in the frame of Kamataka Zilla Parishad, Taluk Panchayat Samithi, Mandal Panchayat and Nyaya Panchayat Act, 1985. These case studies reveal that people's attendance and participation in gram sabha shows a declining trend. Further, this paper also points out certain uncertainties with gram sabha under the 73rd constitutional Amendment.