Section 500(2) in The Orissa Municipal Corporation Act, 2003
(2)The Annual Plans shall reflect plan priorities based on the level of service deprivation or service gaps pertaining in the wards and neighbourhoods and such planning shall begin at the micro-level with each urban poor area, drawing up a list of existing services and identifying gaps and deficiencies which shall be undertaken by the community using participatory planning techniques and each plan shall include a clear prioritization of needs and an indication of different stakeholder contributions towards costs:
