Section 8(a) in Pondicherry Revenue Recovery Act, 1970
(a)The Collector or other officer empowered by him in this behalf, shall furnish to the person employed to distrain the property of a defaulter (hereinafter called the distrainer), a demand in writing, duly signed by him, specifying the name of the defaulter, the amount of the arrear for which the distress is to be issued and the date on which the arrear fell due.
