Section 138(3)(a) in The Maharashtra Zilla Parishads and Panchayat Samitis Act, 1961
(a)re-appropriation of funds between the major heads of account may be approved by the Standing Committee for an amount not exceeding twenty thousand rupees [at a time, subject to a limit of rupees one lac in the aggregate, in any financial year] [These words were inserted by Maharashtra 6 of 1975, Section 43(a).];