Section 15B(b) in Maharashtra Land Improvement Schemes Act, 1942
(b)and the claim is disputed and the amount in dispute exceeds Rs 100, then it shall be referred to the Tribunal constituted by the State Government for the purpose; and the Tribunal shall after making such inquiry as it deems fit, and after giving to the person by whom the amount is alleged to be payable an opportunity of being heard, decide the question; and the decision of the Tribunal shall be final; and thereupon the Collector shall recover the sum determined to be due as arrear of land revenue.]