Section 168(2) in The Maharashtra Municipal Councils, Nagar Panchayats And Industrial Townships Act, 1965
(2)In case the arrears of all kinds due to a Council as on the 31st day of December, are in excess of fifty per cent, of the total of such arrears as at the close of the previous financial year, the Director may without reference to the Council, make a requisition to the Collector or the Commissioner concerned for appointment of a Recovery Officer.