Section 136(6) in The Maharashtra Zilla Parishads and Panchayat Samitis Act, 1961
(6)If a Zilla Parishad fails to approve the accounts on or before the date prescribed in that behalf, the Chief Executive Officer shall forward the accounts prepared under sub-section (1) together with the report of the Finance Committee thereon under sub-section (3) to the State Government, and the Government shall approve the same with or without modifications. The accounts so approved by the State Government shall be deemed to have been duly approved by the Zilla Parishad.
