Section 10A(2A) in The Maharashtra Entertainments Duty Act, 1923
(2A)[ The Commissioner shall as far as possible decide every appeal filed under sub-section (1) within three months from the date of filing of such appeal, and in a case where it is not possible or feasible to decide the appeal within such period, he shall submit a report in writing to the State Government recording therein the reasons for such delay in deciding the appeal.] [Sub-Section (2A) was inserted by Maharashtra 49 of 1994, Section 5(b).]