Section 10(2) in The M.P. Gram Panchayat (Sanitation, Conservancy and Prevention and Abatement of Nuisance) Rules, 1999
(2)If the owner or occupier fails to comply with the notice, the Gram Panchayat shall remove the manure, refuse or other offensive matter to the places set apart under Rule 9 and recover the cost thereof from the owner or the occupier, as the case may be, as an arrear of tax levied under the Act.
