Section 173(1) in The U.P. Municipalities Act, 1916
(1)If no sufficient movable property belonging to a defaulter of being upon the premises, in respect of which he is assessed, can be found within the [municipal area] [Substituted by U.P. Act No. 12 of 1994.], the District Magistrate may, on the application of the [Municipality] [Substituted by U.P. Act No. 12 of 1994.], issue his warrant to an officer of his Court, -(a)for the distress and sale of any movable property or effects belonging to the defaulter within any other part of the jurisdiction of the Magistrate, or(b)for the distress and sale of any movable property belonging to the defaulter within the jurisdiction of any other Magistrate exercising jurisdiction within Uttar Pradesh.
