Section 167(b) in The Maharashtra Zilla Parishads and Panchayat Samitis Act, 1961
(b)show cause to the satisfaction of the Zilla Parishad or of such officer as the Zilla Parishad by rule may appoint in this behalf, why he should not pay the same, such sum with all costs of the recovery may be levied under a warrant caused to be issued by the Zilla Parishad in the form set out in the Seventh Schedule or to the like effect by distress and sale of the movable property of the defaulter.