Section 413(2) in The Maharashtra Municipal Corporations Act, 1949
(2)Notwithstanding anything contained in this Act, no appeal against fixing of rateable value or the capital value, as the case may be, or tax fixed or charged under this Act shall lie to the District Court, when the subject matter of such rateable value, or the capital value or tax fixed or charged under this Act is under consideration of the Municipal Property Tax Board and where any such appeal is already preferred or reference under section 410 is already made, the same shall, upon proceedings being initiated by the Board, stand transferred to, and be dealt with by, the Municipal Property Tax Board.]IV. Appeals to the Judge and District Court.
