Section 46(1) in The M.P. Municipal Accounts Rules, 1971
(1)Notices of demand and distress warrants issued under Sections 164 and 167 of the Act shall be kept in books with counterfoils in Forms 33 and 34. Each book shall contain an equal number of forms bearing book and serial numbers. When recovery has been effected by distress the amount shall be brought to the account in the cashier's cash books and in the Demand and Collection register, the number of warrants with letters "D.W." being quoted in place of receipt. When full payment is made by the defaulter to the officer authorised to execute the warrant a receipt shall be issued to the defaulter in Form No. 1 with a clear note to the effect that the money has been realised by distress warrants.
