Section 124(5) in The Maharashtra Village Panchayats Act, 1959
(5)Any person aggrieved by assessment, levy or imposition of any tax or fee may appeal to the [Panchayat Samiti] [These words were substituted for the words 'panchayat Mandal', by Maharashtra 5 of 1962, Section 286, Tenth Schedule.], [A further appeal against the order of the Panchayat Samiti shall lie to the Standing Committee, whose decision shall be final.] [These words were substituted for the words 'The decision of the panchayat Mandal thereon shall be final' by Maharashtra 5 of 1962.] [The first appeal shall be made within thirty days after the presentation of the bill complained, and the further appeal within thirty days from the date on which the Panchayat Samiti decides the appeal.] [This portion was added by Maharashtra 36 of 1965, Section 48(2)]