Section 161(3) in Andhra Pradesh Panchayat Raj Act, 1994
(3)Notwithstanding anything in this Act, the [Mandal Praja Parishad] [Substituted 'Mandal Parishad' by Act No. 41 of 2006, dated 23.9.2006.] may with the prior approval of the [Zilla Praja Parishad] [Substituted 'Zilla Parishad' by Act No. 41 of 2006, dated 23.9.2006.] levy contributions from the funds of the Gram Panchayats in the Mandal.