"The history of the Congress is one of giving false assurances to the electorate and then make more promises to hide their previous failures," CPI(M) state secretary Uddhab Barman told reporters here.
He further said, "There is not much difference between Congress and the BJP."
Barman said CPI(M) is committed to working with other "Left and democratic parties" to provide an alternative in the state.
He said CPI(M) would strive to strengthen Panchayati Raj institution.
"There has been massive mismanagement of rural development schemes and deprivation is rampant in rural areas. Our strategy is to strengthen grassroot democracy and the panchayati raj institution," Barman said.
The panchayat polls in Assam will be held in three phases on January 30, February 6 and February 12, 2013.