Section 171(b) in The Maharashtra Zilla Parishads and Panchayat Samitis Act, 1961
(b)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 a person, authorised by or under section 168 to sign a warrant should not have been so distrained they shall forthwith be returned; and
