Section 138 in The Maharashtra Zilla Parishads and Panchayat Samitis Act, 1961
138. Revised supplementary budget estimates may be made when necessary. Re-appropriation to be subject to approval like budget estimate.
(1)Every Zilla Parishad may, at any time during the year for which any such budget estimate has been approved, causes a revised of supplementary budget estimate to be prepared. Every such revised or supplementary estimate shall be considered and approved by the Zilla Parishad in the same manner as if it were an original budget estimate.(2)Re-appropriation of funds in a budget estimates may be made from time to time, subject to like approval:[Provided that, the re-appropriation of funds from grants made by the State Government shall be subject to such terms and conditions as may be prescribed.] [This proviso was added by Maharashtra 8 of 1966, Section 10.](3)Notwithstanding anything contained in sub-section (2),-(a)re-appropriation of funds between the major heads of account may be approved by the Standing Committee for an amount not exceeding twenty thousand rupees [at a time, subject to a limit of rupees one lac in the aggregate, in any financial year] [These words were inserted by Maharashtra 6 of 1975, Section 43(a).];(b)re-appropriation of funds between the sub-heads under the same major head of account in respect of the subjects allotted to a Subjects Committee, may be approved by such Committee for an amount not exceeding twenty-five thousand rupees [at a time, subject to a limit of rupees one lac and twenty-five thousand in the aggregate, in any financial year] [These words were inserted by Maharashtra 6 of 1975, Section 43(b).]; and(c)re-appropriation of funds between the sub-heads under the same major head of account in respect of all subjects enumerated in the District List may be approved by the Standing Committee for an amount exceeding twenty-five thousand rupees but not exceeding fifty thousand rupees [at a time, subject to a limit of rupees one lac and fifty thousand in the aggregate, in any financial year] [These words were added by Maharashtra 6 of 1975, Section 43(c).],(4)[ The provisions of sub-section (1) and (2) relating to the preparation of revised or supplementary budget estimates and re-appropriation of funds therein byZilla Parishad shall apply mutatis mutandis in relation to the preparation of revised or supplementary budget estimates and re-appropriation of funds therein by Panchayat Samitis.] [Sub-section (4) was added by Maharashtra 35 of 1963, Section 58.]
