Section 124(1) in The Maharashtra Zilla Parishads and Panchayat Samitis Act, 1961
(1)Notwithstanding anything contained in the foregoing provisions of this Act but subject to rules prescribed by the State Government in this behalf, any works or development schemes which a Zilla Parishad decides to execute or maintain shall be executed or maintained through the agency or a Panchayat Samiti within the District.