(1) For the purpose of efficient and economical execution of any works or development schemes undertaken by a Gram Panchayat or Zilla Parishad an officer or person authorised by general or special order of the Government, if he considers it necessary to give technical guidance or assistance to any officer of or under the Gram Panchayat or Zilla Parishad who is charged with the execution or maintenance of any such work or development scheme, then the officer or person so authorised may periodically inspect such works or development schemes to give such guidance, assistance or advise as he thinks necessary in relation to such works or development schemes and shall forward to the Gram Panchayat or Zilla Parishad a report on the inspection made pointing out therein any irregularities noticed, and suggestions for improvement.
     (2) In implementation of the plans or schemes all the rules applicable to Government Departments such as for purchase, tender, quality control, technical sanctions, accounts and audit and supervision shall mutatis mutandis be applicable in case of a Panchayat.