Section 169(2A) in The Maharashtra Municipal Councils, Nagar Panchayats And Industrial Townships Act, 1965
(2A)[ Notwithstanding anything contained in sub-section (2), the Property Tax Appeal Committee may, suo motu review all cases excluding those in which appeals have directly been preferred under clause (b) of sub-section (2), where the rateable values [or the capital values, as the case may be] [Sub-section (2A) was inserted by Maharashtra 21 of 1996, Section 5(b).] of the properties have increased three-fold or more than the last preceding revision done under section 124:Provided that, the Regional Director, on a revision application made by a property owner, within fifteen days from the date of the decision of the Property Tax Appeal Committee, may, reconsider the decision of the said Committee and on being satisfied about the merit of the case, issue directions to amend the said decision and the decision so amended, shall be deemed to be the final decisions of the Committee]