Section 153(3) in The U.P. Kshettra Panchayats And Zila Panchayats Adhiniyam, 1961
(3)The distress shall not be excessive, that is to say, the property distrained shall be as nearly as possible equal in value to the amount recoverable under the warrant, and if any articles have been distrained which, in the opinion of a person authorized by or under sub-section (2) of Section 158 to sign a warrant, should not have been so distrained they shall all forthwith be returned.