Section 110(4) in The Maharashtra Zilla Parishads and Panchayat Samitis Act, 1961
(4)If any difference of opinion arises between local bodies acting under this section the decision thereupon of the State Government, or of such officer as it appoints in this behalf, shall be final:Provided that, where one of the local bodies is a cantonment authority, the decision of the State Government or of the officer, shall be subject to the concurrence of the Central Government.