51. (1) A Union Parishad may, and if so required by the Government, shall, prepare and implement development plans for such periods as may be specified. (2) Such plans shall be subject to the approval of the ¹[Deputy Commissioner] and shall provide for-(a) the manner in which the plans shall be financed, executed, implemented and supervised;(b) the agency through which the plans shall be executed and implemented; and(c) such other matters as may be necessary. (3) The Government may direct that any specified item of income of a Union Parishad shall wholly or in part be earmarked for and applied in the implementation of a development plan.