- Constitutional authorities are bodies or offices directly established by the Constitution of India. - 1. State Election Commission: Established by Article 243K (for Panchayats) and Article 243ZA (for Municipalities) to conduct elections to local bodies. It is a constitutional body. - 2. Finance Commission: Established by Article 280 to recommend the distribution of tax revenues between the Union and the States and among the States themselves. It is a constitutional body. - 3. Chief Electoral Officer: This is an officer appointed by the State Election Commission (for local body elections) or by the Election Commission of India (for Parliament and State Legislature elections) in consultation with the State Government. While important for conducting elections, the post itself is not established directly by a specific article in the Constitution as a constitutional authority in the same sense as the others listed. The Election Commission of India (Art 324) and the State Election Commission (Art 243K) are the constitutional bodies. - 4. Panchayats: Established by Article 243B as institutions of local self-government after the 73rd Amendment Act, 1992. They are constitutional bodies.