Section 136(4) in The Maharashtra Zilla Parishads and Panchayat Samitis Act, 1961
(4)The Zilla Parishad shall, on or after such date as may be prescribed in this behalf, consider the accounts prepared under sub-section (1) and the report of the Finance Committee in relation thereto prepared under sub-section (3) and approve the same on or before such date as may be prescribed in that behalf.