Section 159(3) in The Maharashtra Zilla Parishads and Panchayat Samitis Act, 1961
(3)Any inhabitant of the District objecting to the imposition of the said tax or fee, or to the amount or rate proposed, or to the class of persons or property to be made liable therefore, or to any exemptions proposed, may, within one month from the publication of the said notice, send his objections in writing to the Zilla Parishad; and the Zilla Parishad shall take all such objections into consideration, or shall authorize a Committee of its Councillors to consider and report on them.