Section 10A(1) in The Maharashtra Entertainments Duty Act, 1923
(1)[A proprietor who is aggrieved by the order of the [(i) Municipal Commissioner, in case of a Municipal Corporation, (ii) Chief Officer, in case of a Municipal Council, (iii) Chief Executive Officer, in case of a Zilla Parishad, (iv) Chief Executive Officer, in case of a Cantonment Board] determining the rates for the admission in a multiplex under sub-section (13) of section 3 or of assessment, with or without penalty, under section 4B, may file an appeal to the Commissioner within thirty days from the receipt of the order:][Provided that,-(a)No appeal shall be entertained by the Commissioner unless the proprietor pays the undisputed amount of the duty and penalty, if any, as assessed by the Collector;[(i) Municipal Commissioner, in case of a Municipal Corporation, (ii) Chief Officer, in case of a Municipal Council, (iii)Chief Executive Officer, in case of Zilla Parishad, (iv) Chief Executive Officer, in case of a Cantonment Board.](b)the Commissioner may, notwithstanding anything contained in clause (a), if he deems fit, for reasons to be recorded in writing, entertain an appeal without payment of any duty and penalty, if any, as assessed by the Collector, and the decision of the Commissioner regarding entertaining of the appeal by him shall be final.]
