Section 137(5) in The Maharashtra Zilla Parishads and Panchayat Samitis Act, 1961
(5)If a Zilla Parishad fails to approve the budget estimate on or before the date prescribed as aforesaid, the Chief Executive Officer shall forward the budget estimate prepared under sub-section (1) to the State Government, and that Government shall approve it with or without modification, I he budget estimate so approved by the State Government shall be certified by that Government and, thereupon shall be deemed to have been duly approved by the Zilla Parishad.