Section 138(3)(b) in The Maharashtra Zilla Parishads and Panchayat Samitis Act, 1961
(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