Section 106A(2) in The Maharashtra Municipal Councils, Nagar Panchayats And Industrial Townships Act, 1965
(2)The Council shall spend at least one-third of the per capita expenditure incurred in the municipal area for the year immediately preceding the year of inclusion of the Zilla Parishad area or any such higher amount as may be convenient on development works in the newly included area for the period mentioned in entries 1 to 5 in the Table in sub-section (1)