Section 262B(4) in Maharashtra Land Revenue Code, 1966
(4)Any person aggrieved by the decision of the Collector regarding the standard rate of assessment or market value of lands in any revenue division, may [appeal to the Commissioner:] [These words were substituted for the words 'appeal to the State Government' by Maharashtra 47 of 1981, section 9(a).][****] [[Proviso was deleted, by Maharashtra 47 of 1981, section 9(b).Section 13 of Maharashtra 47 of 1981 reads as under :-'13. The amendments made by this Act in the principal Act shall not have any effect in respect of and apply to any appeals or other proceedings, pertaining to the City of Bombay or the Bombay Suburban District, filed and pending before the State Government or the Commissioner for the Konkan Division on the date of commencement of this Act, and such appeals and proceedings shall be continued and disposed of by the State Government or by the said Commissioner, or by the officers authorised by them in this behalf, as the case may be, as if this Act had not been enacted.']]