Section 171(3) in The U.P. Municipalities Act, 1916
(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 article have been distrained which, in the opinion of a person authorized by or under sub-section (2) of Section 169 to sign a warrant, should not have been so distrained, they shall forthwith be returned.
