Section 157(2) in Karnataka Panchayat Raj Act, 1993
(2)The Executive Officer may also take steps to recover any money due by such person in the same manner and subject to the same provisions as in the Karnataka Land Revenue Act, 1964 (Karnataka Act 12 of 1964) for the recovery of the arrears of land revenue from defaulters; and for the purpose of recovering the accounts , records or other property appertaining to the Grama Panchayat or Taluk Panchayat may issue a search warrant and exercise all such powers with respect thereto as may lawfully be exercised by a Magistrate under the provisions of Chapter VII of the Code of Criminal Procedure, 1973 (Central Act 2 of 1974).