Correct Option: B

Panchayat Samiti is the middle unit in the three-tier Panchayati Raj system. A block panchayat (panchayat samiti) is a local government body at the tehsil or taluka level in India. This body works for the villages of the tehsil or taluka that together are called a Development Block. The panchyat samiti is the link between the gram panchayat and the district administration.