Section 131 in The Maharashtra Zilla Parishads and Panchayat Samitis Act, 1961
131. Creation of special fund.
(1)The State Government may, for the purpose of reserving funds for meeting expenditure relating to any specified object, by general or special order, direct a Zilla Parishad-(a)that such portion of the district fund as may be specified in the order, or(b)that proceed from such source of income as may be specified therein, be credited to a separate head in the accounts of the Zilla Parishad for meeting expenditure on the object so specified.(2)When a fund is created under sub section (1), such expenditure only which expressly relates to the object specified in the order, shall be debited to such fund.
