Section 58(1B)(c) in The Maharashtra Zilla Parishads and Panchayat Samitis Act, 1961
(c)the seats to be reserved for persons belonging to the category of Backward Class of citizens shall be 27 per cent of the total number of seats to be filled in by election in a Panchayat Samiti and such seats shall be allotted by rotation to different electoral colleges in a Panchayat Samiti :