Detailed Solution:
The correct answer is “B.R. Mehta”.
B.R. Mehta is considered the "Architect of Panchayat Raj" in India.
His report, the Balwantrai Mehta Committee Report (1957), laid the foundation for the establishment of the Panchayati Raj system by recommending the three-tier structure of Panchayats at the village, block, and district levels, which became the basis for democratic decentralization in India.