Section 12(a) in The Maharashtra Municipal Property Tax Board Act, 2011
(a)To do audit of the assessment done by the Commissioner of a Municipal Corporation or as the case may be, the Chief Officer of a Municipal Council for levying the property tax, on various categories of properties and to revise the assessment, if found necessary, and to recommend action against concerned persons if it is found that mis-valuation is done with mala fide intention or arbitrariness.
