Section 175(b) in The Maharashtra Zilla Parishads and Panchayat Samitis Act, 1961
(b)an application in writing stating the ground on which the claim of the Zilla Parishad in the case of rate on lands or buildings, is disputed, has been made to the Parishad within a time to be notified in the notice given of the assessment or alteration thereof, according to which the bill is prepared; and