Section 24(2) in The Rajasthan Municipalities Accounts Rules, 1963
(2)If the amount of the tax or other dues and the water fee are not paid, the property distrained as per relevant provisions of the Act, shall then be immediately be brought to the Municipal office and made over to the Store keeper or other subordinate entrusted with the custody of such property. It shall also be recorded at once in a register of distrained property which shall be maintained in form 5-A.
