Section 136(7) in The Maharashtra Zilla Parishads and Panchayat Samitis Act, 1961
(7)If a Panchayat Samiti fails to approve the accounts and to forward the same to the Zilla Parishad before the date prescribed in that behalf under subsection (5), the Block Development Officer shall forward the accounts prepared under sub-section (2) together with the report of the Finance Committee thereon under subsection (3) to the Zilla Parishad and the Zilla Parishad shall approve the same with or without modifications. In the event of the failure of the Zilla Parishad to approve the accounts of any Panchayat Samiti on or before such date as may be prescribed in that behalf, the Chief Executive Officer shall forward the same to the State Government which shall approve the same with or without modification and the accounts so approved by the State Government shall be deemed to have been duly approved by the Panchayat Samiti.
