Section 32(1)(c) in Maharashtra Fire Prevention and Life Safety Measures Act, 2006
(c)the notice of assessment under sub-section (2) or (4) of section 14; may prefer an appeal to such an officer as the State Government may, by notification in the Official Gazette, designate in this behalf, being an officer not below the rank of Director, and may, by the same notification or by a like notification designate one or more such officers and assign to them the areas or part of the areas of the local authorities or planning authorities over which each of such officers shall exercise his jurisdiction.