Section 507(1) in Uttar Pradesh Municipal Corporation Act, 1959
(1)If the person liable for the payment of the said sum does not, within fifteen days from the service of such notice of demand either -(a)pay the sum demanded in the notice, or(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.