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The correct answer is option 3, which states that both option 2 and option 3 are correct. Let`s dissect each option to better understand:
Option 1 states that only the Parliament may endow Panchayats with powers and authority. This statement is incorrect because according to the Constitution, both the Parliament and the State Legislature have the power to endow Panchayats with powers and authority. So, option 1 is not correct.
Option 2 states that a state may devolve powers to Panchayats in preparation of plans for economic development and social justice. This statement is correct as per the Constitution. State governments can transfer certain powers to Panchayats to plan and implement schemes for economic development and social justice.
Option 3 states that a state may devolve powers to Panchayats in implementation of schemes for economic development and social justice. This statement is also correct. State governments can delegate powers to Panchayats to implement different schemes and initiatives for economic development and social justice.
Therefore, the correct answer is option 3, as both statements 2 and 3 are correct.