Section 507(1)(b) in Uttar Pradesh Municipal Corporation Act, 1959
(b)show cause to the satisfaction of the Municipal Commissioner or of such officer as the Corporation by regulation may appoint in this behalf, why he should not pay the same, such sum with all costs of the recovery may be recovered under a warrant caused to be issued by the Corporation in the form prescribed by rule, or to like effect, by distress and sale of the movable property of the defaulter.