Statement C is true: A Gram Sabha is indeed the primary body of the Panchayati Raj system at the village level, consisting of all adults registered as voters in the Panchayat area. Statement B is not true: The powers and functions of the Gram Sabha are determined by the State Legislature, not the Central Government, as per the provisions of the 73rd Constitutional Amendment Act. Statement A is arguably not true: While the Gram Sabha is a crucial body at the village level with important functions like approving plans and budgets, social audit, etc., comparing its powers and functions directly to those of a State Legislature at the state level is a significant overstatement and inaccurate reflection of its actual authority and scope. State Legislatures possess vast legislative, executive control, and financial powers that are not comparable to a Gram Sabha. Given the options, and that the determination of powers by the State Legislature is a specific constitutional provision, Statement B is a clear and factual inaccuracy, making it a strong candidate for the intended "not true" statement.