Section 110(2) in The Maharashtra Zilla Parishads and Panchayat Samitis Act, 1961
(2)A Zilla Parishad may, from time to time, enter into an agreement, with any other Zilla Parishad or with a municipal corporation, municipality, cantonment authority or notified area committee or with a combination of any such bodies, for the levy of tax falling under entry 56, in list II in the Seventh Schedule to the Constitution of India whereby the tax leviable by the bodies so contracting may be levied together instead of separately within the limits of the area subject to the control of the said bodies.