Section 96(7)(a) in The Manipur Panchayati Raj Act, 1994
(a)have regard to-(i)the matters of common interest between the Zilla Parishad, Gram Panchayats, Nagar Panchayats, Municipal Corporation and Municipal Councils in the district including spatial planning sharing of water and other physical and natural resource, the integrated development of infrastructure and environmental conservation,(ii)the extent and type of available resources whether financial or otherwise;