Section 107(3) in Rajasthan Panchayati Raj Rules, 1996
(3)Where the property proposed to be attached and sold is beyond the jurisdiction of the Panchayat issuing the warrant of attachment and sale, such warrant shall be addressed to the Sarpanch of the Panchayat within whose jurisdiction such property lies for the time being and, where it is in an area for which there is no Panchayat, it shall be addressed to the Tehsildar having jurisdiction.
