Section 232(1) in The Maharashtra Zilla Parishads and Panchayat Samitis Act, 1961
(1)Whenever, under the provisions of this Act, any work is required to be executed by the owner or occupier of any buildings or land, and default is made in the execution of such work, the Zilla Parishad or the Chief Executive Officer, whether any penalty is or is not provided for such default, may cause such work to be executed; and the expenses thereby incurred shall, unless otherwise expressly provided in this Act, be paid to it by the person by whom such work ought to have been executed and shall be recoverable in the same manner as an amount claimed on account of any tax recoverable under Chapter XI either in one sum or by installments as to the Zilla Parishad may seem fit.