Section 155(b) in The Maharashtra Municipal Councils, Nagar Panchayats And Industrial Townships Act, 1965
(b)the property distrained shall be as nearly as possible equal in value to the amount recoverable under the warrant; and if any property has been distrained which, in the opinion of the Chief Officer or the person to whom the warrant was addressed, should not have been so distrained, it shall forthwith be returned to the defaulter.
