Section 46 in The M.P. Municipal Accounts Rules, 1971
46.
(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.(2)The notice and warrant fee shall also be charged and the receipt shall be given in Form No. 1.(3)When the payment is not made in full and action is taken under sub-section (4) of Section 167, the movable properly shall be distrained for the remaining amount covered by the distress warrant. A list of property so distrained shall be given to the assessee. The official entrusted with the execution of the warrant may at his discretion give the distrained property in superdagi of a reliable persons owning landed property within municipal limits. The Supratdar shall deliver the property entrusted to him at the place appointed for the purpose by the Chief Municipal Officer at his own expenses within 24 hours whenever so required. He shall not be entitled to any charge for keeping the distrained property in his custody. The Supratdar shall be appointed with the concurrence of the assessee at his sole risk and responsibility. The amount recovered through sale proceeds shall be credited in the cash under "Miscellaneous" Receipt and then transferred to appropriate heads. The assessee shall also be informed of the amount realised.Note. - (1) All warrants should be returned to the office within one month from the date of receipt by the officer charged with the execution with his remarks therein. The Chief Municipal Officer shall consider the remarks recorded on the unexecuted warrants and direct what further action should be taken for the realisation of the dues.(2)Timely return of the warrants and credit of the money recovered should be watched through the counterfoils. Reference to receipt number shall be given in the counterfoil of the distress warrant(g)Collection of taxes and fees by means of licences
