Section 509(3) in Uttar Pradesh Municipal Corporation Act, 1959
(3)The distress shall not be excessive, that is to say, the property distrained shall be as nearly as possible equal in value to the amount recoverable under the warrant, and if any articles have been distrained which in the opinion of the person authorized under sub-section (2) of Section 507 to sign a warrant, should not have been so distrained they shall forthwith be returned.