Section 122(3) in The Maharashtra Municipal Corporations Act, 1949
(3)For the purposes of the enquiry referred to in sub-section (2) the Commissioner may himself record, or may request [the Presidency Magistrate specially empowered by the State Government, in Greater Bombay, and elsewhere the District Magistrate] to record or to have recorded, the whole or any part of such evidence as the parties may produce. The Magistrate to whom such request has been made may himself record the evidence or may direct any Magistrate subordinate to him to record the evidence and shall forward the record of such evidence to the Commissioner.