Section 194A(7) in The Maharashtra Municipal Councils, Nagar Panchayats And Industrial Townships Act, 1965
(7)In case the appeal is decided in favour of the appellant and the amount of expenses deposited with the Council is mbre than the amount payable by the appellant, the Chief Officer shall adjust the excess amount with interest at 6.25 per cent. per annum from the date on which the amount is so deposited by the appellant, towards the property tax payable by the owner in respect of such building thereafter.