(1)

Every rateable value [or the capital value, as the case may be,] [These words were inserted by Maharashtra 11 of 2009, Section 50, dated 13-4-2009 (w.e.f. 1-4-2010).] fixed under this Act against which no complaint is made as hereinbefore provided, and

the amount of every sum claimed from any person under this Act on account of any tax, if no appeal therefrom is made as hereinbefore provided, and

the decision of the Chief Judge aforesaid upon any appeal against any such value or tax, [if no appeal is made therefrom under section 218D] [This portion was inserted by Bombay 76 of 1948, Section 24.], shall be final.

(2)

Effect shall be given by the Commissioner to every decision of the said Chief Judge on any appeal against any such value or tax.