Section 137(3) in The Maharashtra Zilla Parishads and Panchayat Samitis Act, 1961
(3)Every Panchayat Samiti shall, as soon as may be after the said date, consider the budget estimate so prepared and approve the same with or without modifications forward it to the Zilla Parishad for the inclusion thereof in the budget estimate of the Zilla Parishad before such date as the State Government may, by rules made in this behalf, prescribe.