Section 142(4) in The Punjab Panchayati Raj Act, 1994
(4)The Zila Parishad will then consider the budget and if it has any recommendations to make, it will return these estimates to the Panchayat Samiti with such recommendations and the Panchayat Samiti shall thereupon either-(a)accept and enforce the recommendations of the Zila Parishad; or(b)if it does not accept the recommendations, or a part thereof, repass the budget or the relevant part thereof, by a two-thirds majority of the total members of the Panchayat Samiti and thereafter, the budget, with such comments of the Panchayat Samiti shall be returned to the Zila Parishad and thereupon, the Zila Parishad, after considering the aforesaid comments, pass order in regard thereto which shall be final.
