Section 135(1) in The Rajasthan District Boards Act, 1954
(1)As soon as a person becomes liable for the payment of -(a)any sum on amount of a tax on circumstances and property, or(b)any other sum declared by this Act or by any rule or bye-law made thereunder to be recoverable in the manner provided by this Chapter, the Board shall, with all convenient speed, cause a bill to be presented to the person so liable.