Section 138(2) in The West Bengal Panchayat Act, 1973
(2)[ A copy of the supplementary estimate as approved under sub-section (1) shall be forwarded to the Zilla Parishad or the Mahakuma Parishad or the Council, as the case may be, having jurisdiction.] [Section 138 renumbered as sub Section (1) of the Section and sub-Section (2) inserted by W.B. Act 18 of 1994.]