Section 281(6) in The Maharashtra Municipal Corporations Act, 1949
(6)If any person is dissatisfied with the charge determined by the officer appointed by the [State] Government under sub-section (2), the Commissioner shall, upon the application of such person at any time, within one month from the date of the service of a notice under sub-section (4), refer the case for the determination of the District Court whose decision thereupon shall be final.