Section 45(5) in The Maharashtra Municipal Councils, Nagar Panchayats And Industrial Townships Act, 1965
(5)Any person aggrieved by the decision of the Collector may, within a period of fifteen days from the date of the receipt of the Collector's order by him, appeal to the State Government, and the orders passed by the State Government in such appeal shall be final:Provided that, no such appeal shall be entertained by the State Government unless the amount of tax due is deposited in the office of the Council.
