Section 169(1)(b) in The U.P. Municipalities Act, 1916
(b)show cause to the satisfaction of the [Municipality] [Substituted by U.P. Act No. 12 of 1994.] or of such officer as the [Municipality] [Substituted by U.P. Act No. 12 of 1994.] by regulation may appoint in this behalf, or, where there is an executive officer, of the executive officer, as the case may be, why he should not pay the same,