Section 44(1)(b) in The Mumbai Metropolitan Region Development Authority Act, 1974
(b)and the claim is disputed, it shall be referred to a Tribunal constituted by the State Government for the purpose, which shall, after making such inquiry as it thinks fit, and after giving to the person by whom the sum is alleged to be payable a reasonable opportunity of being heard, decide the question; and the decision of the Tribunal shall be final and shall not be called in question in any Court or before any other authority. Thereupon, the Collector shall recover the sum determined to be due as an arrear of land revenue.