Section 132A(1) in The Maharashtra Regional and Town Planning Act, 1966
(1)Every Special Planning Authority [other than a Special Planning Authority appointed under clause (b) of sub-section (1) of section 40] [These words were substituted for the words 'Planning Authority' by Maharashtra 11 of 1973, Section 9.] and Development Authority constituted under sub-section (2) of section 113 (hereinafter in this section collectively referred to as "the said Authorities") shall maintain books of accounts and other books in relation to its functioning under this Act in such form and in such manner as the State Government may by rules prescribe.