Section 138(2) in The Maharashtra Zilla Parishads and Panchayat Samitis Act, 1961
(2)Re-appropriation of funds in a budget estimates may be made from time to time, subject to like approval:[Provided that, the re-appropriation of funds from grants made by the State Government shall be subject to such terms and conditions as may be prescribed.] [This proviso was added by Maharashtra 8 of 1966, Section 10.]