Section 131(1) in Rajasthan Municipalities Act, 2009
(1)If the person on whom a notice of demand has been served under Section 130 does not, within fifteen 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 Municipality, or of such officer as the Municipality by rule may appoint in this behalf, or of the Chief Municipal Officer, if any, why he should not pay the same, or(c)prefer an appeal in accordance with the provisions of Section 121 against the demand, such sum with all costs of the recovery may be levied by attachment and sale of any property of the defaulter and in case of attachment of movable property, the warrant shall be caused to be issued by the Chief Municipal Office in the form of the Fifth Schedule or to the like effect and in the case of attachment of immovable property, the warrant shall be caused to be issued by the Municipality in such form as may be prescribed.
