Section 322(3) in The Maharashtra Municipal Councils, Nagar Panchayats And Industrial Townships Act, 1965
(3)(a)The Council, whenever it desires to make bye-laws under this Act, shall by a resolution at a special meeting approve a draft of such bye-laws.(b)[ After any such resolution is passed, the Council shall display the draft of the bye-laws on its notice board and publish a notice in a local newspaper informing the inhabitants of the municipal area about the subject matter of the draft bye-laws so displayed and inviting their objections and suggestions in respect of the said draft within a reasonable period to be specified in such notice.] [This clause was substituted by Maharashtra 45 of 1975, Section 14.](c)The Council at a special meeting shall then consider the objections and suggestions received, if any, and shall by a resolution approve the final draft of the bye-laws.(d)within seven days of the passing of such resolution, the Council shall send such final draft to the Collector.(e)The Collector shall examine the final draft of the bye-laws sent to him under clause (d) and may -(i)refuse to sanction them or return them to the Council if in his opinion -(A)the bye-laws are inconsistent with this Act or the rules made thereunder and the inconsistency cannot be removed except by materially altering the bye-laws; or(B)objection, if any, to the bye-laws has not been duly considered by the Council; or(C)there is any new objection to the bye-laws; or(D)the rates of taxes or fees proposed in the bye-laws are inadequate; or(ii)sanction them, with or without such modifications as he considers necessary.The Collector shall publish the bye-laws as sanctioned by him in the Official Gazette, and the bye-laws so published shall take effect from the date of their publication in the Official Gazette or such other subsequent date as may be mentioned therein,(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.