Section 138(3) in The Maharashtra Zilla Parishads and Panchayat Samitis Act, 1961
(3)Notwithstanding anything contained in sub-section (2),-(a)re-appropriation of funds between the major heads of account may be approved by the Standing Committee for an amount not exceeding twenty thousand rupees [at a time, subject to a limit of rupees one lac in the aggregate, in any financial year] [These words were inserted by Maharashtra 6 of 1975, Section 43(a).];(b)re-appropriation of funds between the sub-heads under the same major head of account in respect of the subjects allotted to a Subjects Committee, may be approved by such Committee for an amount not exceeding twenty-five thousand rupees [at a time, subject to a limit of rupees one lac and twenty-five thousand in the aggregate, in any financial year] [These words were inserted by Maharashtra 6 of 1975, Section 43(b).]; and(c)re-appropriation of funds between the sub-heads under the same major head of account in respect of all subjects enumerated in the District List may be approved by the Standing Committee for an amount exceeding twenty-five thousand rupees but not exceeding fifty thousand rupees [at a time, subject to a limit of rupees one lac and fifty thousand in the aggregate, in any financial year] [These words were added by Maharashtra 6 of 1975, Section 43(c).],