Section 432(2) in The Bombay Provincial Municipal Corporations Act, 1949
(2)The [Criminal Appellate Court] may, when disposing of an appeal under subsection (1), direct by whom and in what proportions, if any, the costs of the appeal are to be paid, and costs so directed to be paid may on application to a Magistrate of the First Class having jurisdiction in the City, be recovered by him, in accordance with the direction of the [Criminal Appellate Court], as if they were a fine imposed by himself.