Section 138(4) in The Maharashtra Zilla Parishads and Panchayat Samitis Act, 1961
(4)[ The provisions of sub-section (1) and (2) relating to the preparation of revised or supplementary budget estimates and re-appropriation of funds therein byZilla Parishad shall apply mutatis mutandis in relation to the preparation of revised or supplementary budget estimates and re-appropriation of funds therein by Panchayat Samitis.] [Sub-section (4) was added by Maharashtra 35 of 1963, Section 58.]