Section 241(7)(a) in Tamil Nadu Panchayats Act, 1994
(a)have regard to, -(i)the matters of common interest between the District Panchayats, Panchayat Union Councils, Village Panchayats, Town Panchayats, Municipal Councils and Municipal Corporations in the district including spatial planning, sharing of water and other physical and natural resources, the integrated development of infrastructure and environmental conservation;(ii)the extent and type of available resources whether financial or otherwise;