Section 136(5) in The Maharashtra Zilla Parishads and Panchayat Samitis Act, 1961
(5)Every Panchayat Samiti shall, on or after such date as may be prescribed in that behalf, consider the accounts prepared under sub-section (2) and the report of the Finance Committee in relation thereto, prepared under sub-section (3) and approve and forward the same to the Zilla Parishad on or before such date as may be prescribed in that behalf with such remarks as it thinks fit.