Section 100(1)(b) in The Maharashtra Zilla Parishads and Panchayat Samitis Act, 1961
(b)Subject to the provisions of this sub-section, the State Government shall, by Notification in the Official Gazette, transfer to the Zilla Parishad all such completed works or development schemes in relation to any subject enumerated in the District List, and may, in like manner, transfer to the Zilla Parishad also such like works and development schemes as are in progress.