Section 138(1) in The Maharashtra Zilla Parishads and Panchayat Samitis Act, 1961
(1)Every Zilla Parishad may, at any time during the year for which any such budget estimate has been approved, causes a revised of supplementary budget estimate to be prepared. Every such revised or supplementary estimate shall be considered and approved by the Zilla Parishad in the same manner as if it were an original budget estimate.
