Section 171 in Rajasthan District Board Account Rules
171.
(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.Note. - Timely return of the warrant and credit of the money recovery should be watched through the counterfoils.(b)When distress warrants are issued under section 138 of the Act entries in the general cash book and in the Demand and Collection Register shall be made in the manner indicated in the preceding clause of this rule on receipt of intimation challan or monthly statement from the court.Collection by means of LicenceExplanation. - The following rules apply equally to both taxes and fees that are collected by means of licences. Licences are not transferable nor can they be re-issued after expiry of their term.Note. - The principle underlying the licence system of collection is that the dues are paid strictly in advance and there should be no question of arrears.Consequently no Demand Collection Register has to be kept
