The correct answer is The Divisional Commissioner. Explanation & Key Takeaways: • Maharashtra's revenue administration has a well-defined hierarchical structure for appeals to ensure fairness and review. • In this hierarchy, the Divisional Commissioner is the designated appellate authority for the division. • Jurisdiction: An appeal against a revenue-related order passed by a District Collector is filed with the Divisional Commissioner of that particular revenue division. • Further Appeal: An appeal against the Divisional Commissioner's order can then be made to the Maharashtra Revenue Tribunal (MRT) or the State Government. Related Concepts: • The State Government: The State Government (or the Maharashtra Revenue Tribunal) is the final appellate authority, hearing appeals against the orders of the Divisional Commissioner. • The Sub-Divisional Officer: The SDO is lower in the hierarchy than the Collector. The SDO hears appeals against the orders of a Tehsildar. • The High Court: The High Court has writ jurisdiction over all administrative bodies, but the statutory first appeal against a Collector's order lies with the Divisional Commissioner, not directly with the High Court.