Section 78B(3) in The Maharashtra Municipal Councils, Nagar Panchayats And Industrial Townships Act, 1965
(3)Lists of powers delegated to the subordinate officers and the levels of submission shall be prepared and published within one year from the date of commencement of the Maharashtra Municipal Corporations and Municipal Councils (Second Amendment) Act, 2010, and shall be updated on the 1st April of every succeeding year.