Section 10A(1)(a) in The Maharashtra Entertainments Duty Act, 1923
(a)No appeal shall be entertained by the Commissioner unless the proprietor pays the undisputed amount of the duty and penalty, if any, as assessed by the Collector;[(i) Municipal Commissioner, in case of a Municipal Corporation, (ii) Chief Officer, in case of a Municipal Council, (iii)Chief Executive Officer, in case of Zilla Parishad, (iv) Chief Executive Officer, in case of a Cantonment Board.]