Section 415(4) in The Bombay Provincial Municipal Corporations Act, 1949
(4)Any order against which an appeal might be brought under this section shall, if no such appeal is brought, become operative on the expiration of the period of twenty-one days mentioned in section 306, and shall be final and conclusive to any matters which could have been raised on such appeal, and any such order against which an appeal is brought shall, if and so far as it is confirmed by the Judge or the [Civil Appellate Court], become operative as from the date of the final determination of the appeal.