21. (1) After every five years from the date of coming into operation of the finally prepared Plan, the Parishad shall review such Plan in its entirety and may, after such review, substitute it by a fresh Plan or may carry out such modifications or alterations therein as may be found by it to be necessary in concurrence with Planning and Development Committee.
(2) Where it is proposed to substitute the Plan with a fresh Plan or where it is proposed to carry out any modification or alteration, such fresh Plan or, as the case may be, modifications or alterations, shall be published and dealt with in the same manner as if it were the Plan referred to in section 18 and 19 or as if they were the modifications or alterations in the plan made under section 20.