Section 45(4) in The Maharashtra Municipal Councils, Nagar Panchayats And Industrial Townships Act, 1965
(4)On receipt of the statement under sub-section (3), the Collector shall issue a special notice to each Councillor who has failed to pay any tax by the date specified in the notice under sub-section (2), calling upon him to state within one month from the date of the special notice why he should not be disqualified and his office declared vacant. If the Councillor fails to give an explanation to the satisfaction of the Collector for the non-payment of the taxes, the Collector shall issue an order disqualifying such Councillor and his office shall hereupon be vacant:Provided that, neither the pecuniary circumstances of the Councillor nor the fact that he has paid arrears after the notice under sub-section (4) was received by him shall be a satisfactory explanation for the purposes of this sub-section.
