Section 322(3)(f) in The Maharashtra Municipal Councils, Nagar Panchayats And Industrial Townships Act, 1965
(f)Notwithstanding anything contained in clause (e), if the bye-laws sent by any Council under clause (d) relate to imposition, abolition, remission, alteration or regulation of any tax, the Collector shall forward them to the State Government for sanction and thereupon the provisions of clause (e) shall apply as if for the word "Collector" in the said clause the words "State Government" had been substituted.