Section 82(2)(b) in Punjab Panchayat Samitis and Zila Parishads Act, 1961
(b)if it does not accept the recommendations, or a part thereof, repass the budget or the relevant part thereof, by a two-thirds majority of the total members of the Panchayat Samiti. Thereafter, the budget, with such comments of the Panchayat Samiti shall be returned to the Zila Parishad and thereupon, the Zila Parishad, after considering the aforesaid comments, pass orders in regard thereto which shall be final.