Section 162 in Rajasthan District Board Account Rules
162.
The arrears of past years with the names of persons from whom the arrears are due shall be carried forward in to the new register every year to be maintained in the Form No. 27.CollectionsNote. - The regular procedure for the collections of taxes and other Board dues is laid down in Chapter VII of the District Board Act. Under the procedure a bill has first to be presented to the person liable for payment and if payment is not made within 30 days of the date of service of notice, a warrant of distress may be issued. It must be carefully observed that before a distress warrant can be issued both a bill and a notice of demand must have previously been served upon the person liable. This procedure contemplates that payments will be made as a general rule at the District Board Office or to a person empowered by a regulation to receive such payments. If a Board desires with respect to some particular taxes of having outdoor collections it must pass a regulation empowering the persons who are to collect the money to receive payments as required by section 135 of the Act and must in any case arrange for the presentation of bills. It is to be noted, however, that any system of outdoor collection is liable to serious abuse as it gives many opportunities of speculation to the low paid tax collectors and a very strict and vigilant supervision is necessary, where the system is maintained. Board should, therefore, make efforts to secure that payments are made as far as possible at the Board's office and in order to encourage such payments they should arrange for sufficient facilities at the Board's office to enable tax payers to deposit their money and obtain receipts with a little delay as possible.Bills
