Section 171(a) in Rajasthan District Board Account Rules
(a)Notices of demand and distress warrants issued under sections 137 and 138 of the Act shall be kept in books with counterfoils in Forms 35 and 36. 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 account, in the general cash book and in the Demand and Collection Register, the number of warrant with letters "DW" being quoted in place of receipt. When full payment is made by the defaulter to the office authorised to execute the warrant a receipt shall be issued to the defaulter in Form 1 with a clear note to the effect that the money has been realised by distress warrant and money brought to account in accordance with rules 165 to 167.
