Section 310(7)(a) in Karnataka Panchayat Raj Act, 1993
(a)have regard to,-(i)the matters of common interest between the Zilla Panchayats, Taluk Panchayats, Grama Panchayats, [Town Panchayats] [Substituted by Act 29 of 1997 w.e.f. 20.10.1997.], Municipal Corporations and Municipal Councils in the district, including spatial planning, sharing of water and other physical and natural resource, the integrated development of infrastructures and environmental conservation;(ii)the extent and type of available resources whether financial or otherwise: