Section 169(1) in The U.P. Municipalities Act, 1916
(1)If the person liable for the payment of the said sum does not, within fifteen days from the service of such notice of demand either, -(a)pay the sum demanded in the notice, or(b)show cause to the satisfaction of the [Municipality] [Substituted by U.P. Act No. 12 of 1994.] or of such officer as the [Municipality] [Substituted by U.P. Act No. 12 of 1994.] by regulation may appoint in this behalf, or, where there is an executive officer, of the executive officer, as the case may be, why he should not pay the same,such sum with all costs of the recovery may be recovered under a warrant caused to be issued by the [Municipality] [Substituted by U.P. Act No. 12 of 1994.] in the form of Schedule V, or to the like effect, by distress and sale of the movable property of the defaulter.
