Section 181(2) in The Punjab Panchayati Raj Act, 1994
(2)Without prejudice to the generality of the provisions of sub-sections (1), a Zila Parishad shall have power to -(a)examine and approve the budget of Panchayat Samiti in the manner laid down in section 142;(b)issue directives to Panchayat Samitis with respect to the efficient performance of their duties and such directives shall be binding on the Panchayat Samitis:Provided that if any Panchayat Samiti does not accept any such directive, it may return the same with its comments to the Zila Parishad with a resolution passed by a two-thirds majority of its members, the Zila Parishad shall thereupon consider the aforesaid comments of the Panchayat Samiti and shall pass orders in regard thereto which shall be final;(c)give advice to a Panchayat Samiti, or its own motion or on the requirement of the State Government or at the request of a Panchayat Samiti;(d)co-ordinate and consolidate development plans prepared in respect of Panchayat Samitis;(e)secure the execution of plans, projects, schemes or other works common to two or more Panchayat Samiti in the district;(f)exercise and perform such other powers and functions in relation to any development programme as the State Government may, by notification, confer on or entrust to it;(g)advise the State Government on all matters relating to development activities and maintenance of services in the district, whether undertaken by local authorities or the State Government;(h)advise the State Government on matters concerning the implementation of any statutory or executive order specially referred by the State Government to the Zila Parishad.