Section 89(2)(b) in The Maharashtra Irrigation Act, 1976
(b)and the claim is disputed, and the amount in dispute exceeds Rs. 100, then it shall be referred to the Tribunal consisting of one person constituted by the State Government for the purpose; and the Tribunal shall, after making such inquiry as it deems fit, and after giving to the persons by whom the amount is alleged to be payable, an opportunity of being heard, decide the question. The decision of the Tribunal shall be final, and thereupon, the Collector shall recover the amount determined to be due as an arrear of land revenue.