Section 167(4)(b) in The Chhattisgarh Municipalities Act, 1961
(b)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 the Chief Municipal Officer or of the persons to whom the warrant was addressed, should not have been so distrained, they shall forthwith be returned to the person from whom it was distrained;