Section 33(2) in The Maharashtra Agricultural Income Tax Act, 1962
(2)The Commissioner may, if he objects to an order passed by an Assistant Commissioner under section 32, direct the Agricultural Income-tax Officer to appeal to the Tribunal against such order; and in such case the Agricultural Income-tax Officer shall, subject to the provisions of section 38, make the appeal within sixty days from the date on which the order is communicated to the Commissioner by the Assistant Commissioner.
