Section 140(4) in The Rajasthan District Boards Act, 1954
(4)The Officer shall, on seizing the property forthwith make an inventory thereof in the presence of not less than two respectable persons of the locality in which the distress is made and shall, before removing the same, give to the person in possession thereof at the time of seizure a copy of the inventory signed by himself and such persons and a written notice in such form as the Board may, by regulation prescribe that the said property will be sold as specified in such notice.
