Section 140(3) in The Rajasthan District Boards Act, 1954
(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 a person authorised by or under sub-section (2) of section 138 to sign a warrant should not have been so distrained they shall forthwith be returned.
