(1)After the publication of the list prescribed in Rule 200, the Secretary shall cause a notice of demand in Form No. 48 served upon the defaulter and if such payment is not made within fifteen days from the date of the service of the notice of demand shall issue a distress warrant (Form No. 49) authorising any person as may be named therein to levy by distraint and sale of a sufficient portion of the movable property of the defaulter (except ploughs, seeds, grain, plough cattle and such cattle as may be necessary to enable the defaulter to earn his livelihood, tools and implements of trade and agriculture and articles required for worship or prayer, the necessary wearing apparel and bedding of the defaulter, his wife and children and his necessary cooking utensils and books of accounts) the amounts of his arrears together with a warrant fee of fifteen paise for each warrant and a distraint fee according to the sale prescribed in Sub-rule (2) of this rule.
