Section 145(1) in The Maharashtra Village Panchayats Act, 1959
(1)If in the opinion of the State Government, a Panchayat exceeds or abuses its power or is incompetent to perform, or makes persistent default in the performance of the duties imposed on it or functions entrusted to it under sub-section (1) of section 45 or any other provision of this Act or by or under any other law for the time being in force, [or has failed to levy taxes referred of in clauses (i) and (i-a) of sub-section (1) of section 124,] [These words, brackets, figures and letter were Inserted by Maharashtra 13 of 1975, Section 24(a).] [or has failed to levy taxes referred to in clauses (viii) and (xii) of sub-section (1) of section 124] [These words, brackets and figures were inserted by Maharashtra 56 of 1981, Section 10.] when it was compulsory to levy such taxes under sub-section (1) of section 124 or fails to obey an order made by the [Panchayat Samiti] [These words, were substituted for the words 'Panchayat Mandal' by Maharashtra 5 of 1962, Section 286, Tenth Schedule.] under section 128 or persistently disobeys any of the orders of the [Standing Committee] [These words were substituted for the word 'Collector' by Maharashtra 5 of 1962, Section 286, Tenth Schedule.] or by Commissioner under section 142 [or wilfully disregards any instructions given by the Zilla Parishad or Panchayat Samiti under section 152 or by any competent authority arising out of audit of accounts under this Act or inspection of the office and work of the Panchayat or instructions given or directions issued by the State Government under section 153 A] [This portion was inserted by Maharashtra 36 of 1965, Section 63(1)], the State Government may, after consultation with the [Zilla Parishad] [These words, were substituted for the words 'Panchayat Mandal' by Maharashtra 5 of 1962, Section 286, Tenth Schedule.] and after giving the Panchayat an opportunity of tendering an explanation, by order in the Official Gazette-(i)Dissolve such Panchayat, [* *] [The words, 'for default', were deleted by Maharashtra 13 of 1975, Section 24(d).][* * * * ] [Clause (II) was deleted by Maharashtra 21 of 1994, Section 23(1)(b).]