Section 180(3)(b) in Uttarakhand Panchayati Raj Act, 2016
(b)show cause to the satisfaction of the Zila Panchayat or of such officer as the Zila Panchayat by regulation may appoint in this behalf why he should not pay the same, such sum with all costs of the recovery may be recovered, under a warrant caused to be issued by the Zila Panchayat in such form as the Zila Panchayat may by regulation, prescribe, by distress and sale of the movable property of the defaulter.