whereof the Gram Panchayat has been vested with authority relates to “ implementation of rural housing programmes ”, and “ distributing house-sites and maintenance of records relating to them ”. Per se , the same does not deal with the function of authorizing development of rural housing. In any event of the matter, even if, the said entries were to be construed broadly to mean, that the Gram Panchayat has been entrusted with the function, and vested with the authority to grant sanction / permission of raising of rural housing, even then, to our mind, the same does not take away the power of the State Government under Section 3 of the U.P. Urban Planning and Development Act, 1973, to declare an area as a development area, which may include rural housing falling within the jurisdiction of Gram Panchayats, which would in turn, lead to application of, inter alia , Section 14 of the U.P. Urban Planning and Development Act, 1973, over each parcel of land falling in the development area. In our view, the two enactments, and the authority vested in the State Government, on the one hand, by virtue of the U.P. Urban Planning and Development Act, 1973, and the Gram Panchayat, on the other hand, by virtue of Section 15 of the U.P. Panchayat Raj Act, 1947, are not