Section 155(3A) in The Maharashtra Zilla Parishads and Panchayat Samitis Act, 1961
(3A)[ The approval to utilise the cess collected, on works and development schemes in respect of the subjects of activities enumerated in the First and Second Schedules shall be given by the concerned Divisional Commissioner and the approval to utilize the cess collected, on works and development schemes other than those enumerated in the First and Second Schedules, shall be given by the State Government] [Sub-section (3A) was inserted by Maharashtra 29 2003, Section 6(c).].