Section 21(3) in The Maharashtra Municipal Property Tax Board Act, 2011
(3)Every appeal under this section shall be preferred within sixty days from the date of communication of the decision or order of the Board to the person aggrieved by the said decision or order:Provided that, the High Court may entertain an appeal after the expiry of the said period of sixty days, if it is satisfied that the aggrieved person had sufficient cause for not preferring the appeal within the said period of sixty days.
