Section 136(3) in The Maharashtra Zilla Parishads and Panchayat Samitis Act, 1961
(3)The Chief Executive Officer shall, on or before the date as may be prescribed in that behalf, place the statements of accounts and the variations prepared under subsections (1) and (2) before the Finance Committee which shall scrutinize the statements as required by section 109-A and prepare its report on or before such date as may be prescribed in that behalf. The Chief Executive Officer shall immediately thereafter cause the report or reports to be placed before the Zilla Parishad, or as the case may be, the Panchayat Samiti.
