Section 159(b) in The City of Nagpur Corporation Act, 1948
(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 property has been distrained which, in the opinion of the [Commissioner] or of the person to whom the warrant was addressed, should not have been so distrained, it shall forthwith be returned to the person from whom it was distrained;
