Section 138(1) in The Rajasthan District Boards Act, 1954
(1)If the person liable for the payment of the said sum does not within thirty days from the service of such notice of demand either -(a)pay the sum demanded in the notice; or(b)show cause to the satisfaction of the Board, or of such officer as the Board by regulation may appoint in this behalf, why he should not pay the same;such sum with all costs of recovery may be recovered under a warrant caused to be issued by the Board in such form as the Board may, by regulation prescribe, by distress and sale of the movable property of the defaulter.