The objectives of study were: (1) To study the administrative set up of physical education and sports in Maharashtra and Punjab. (2) To study the mobilization and allocation of funds in Maharashtra and Punjab at different levels i.e. from sports ministry to state districts sports department, universities, colleges and schools etc. (3) To find out the implementation of different schemes in Maharashtra and Punjab. (4) To find out the financial assistance given to the sportsmen for the participation in sports in Maharashtra and Punjab. (5) To suggest some policy implications for the development of sports and physical education in Maharashtra. 

Primary data were collected through the discussion with officials from top level to bottom level and secondary data were collected from reports the budgetary copies, published data, books, periodicals and journals. 

Interviews and observations were also used for collecting the information about the administrative set-up at university and school level.

The researcher applied the documentary analysis method. In some events the researcher used the causal comparative method also.

The findings of study were: (1) The organization and administrative set up of sports at state level, district level, university level, college and school level in both the states on the whole was same. In Punjab at taluka and village level, they were having sports arrangement which was not available in Maharashtra. (2) In Punjab, there was Director of Sports, who looked after the entire sports activities in university. But in Maharashtra only few universities were having Director of sports. (3) In Punjab, there were separate committees for men and women. The selection of male players was done by the men committee and selection of women players is done by women committee. Due to this more women players were participating in sports in Punjab. In Maharashtra, there was only one selection committee. It affected the participation of women players in different games. (4) In Punjab, the participation of college in Inter-Collegiate tournaments was according to the strength of the students. It was compulsory for the colleges. In Maharashtra there was no such compulsion. (5) In Punjab, all the affiliated colleges had to participate in Annual Athletics meet. In universities of Maharashtra, there was no such compulsion. (6) In Punjab, without the Director of Physical Education colleges did not get the affiliation from the university, but in Maharashtra, Director of Physical Education was not an essential condition. (7) In Punjab, Director of Sports was mobilizing resources through budgetary provisions and through school channels while in Maharashtra the Director of Sports was getting funds only from budgetary provision made by the state government. (8) In Punjab, in rural area Panchayat Raj Kheel Parishad and Panchayat helped in supplying sports material, but in Maharashtra, there was no such agency for the development of sports. (9) Both the states were giving state awards for good sportsman. (10) In Punjab, more than fifty percent students in schools and colleges were participating in different sports and games, but in Maharashtra, hardly 5 to 10 percent students in schools and colleges were participating in sports and games.