Section 28(4) in The Rajasthan Municipalities Accounts Rules, 1963
(4)When impounded cattle have been sold under the authority of section 16 of the Cattle Tress Pass Act, 1871 the account to be delivered to the owner as required by that section shall be drawn up by the pound keeper. It shall be a memorandum in form 15 and the receipt of the cattle shall be taken in the last column of the original.
