Section 183(b) in The Maharashtra Zilla Parishads and Panchayat Samitis Act, 1961
(b)the posts which are sanctioned, with the approval of the State Government, for the Zilla Parishad, from time to time, whether before or after the commencement of the Maharashtra Zilla Parishad and Panchayat Samitis (Amendment) Act, 1970, consequent on the transfer of such works and development schemes.