law: 95. Preparation of development plans.
  (1) Every Gram Panchayat shall prepare every year a development plan and submit it to the Zilla Parishad before such date and in such form as may be prescribed.
  (2) Every Zilla Parishad shall prepare every year a development plan of the District after including the development plans of the Gram Panchayat and submit it to the District Planning Committee constituted under section 96 of this Act.