(1) Notice of demand and distress warrants issued under secs. 249 & 150 of the Act shall be kept in books in form prescribed in the Act and book and serial numbers shall be printed thereon. When recovery has been effected by distress the amount shall be brought to account in the general cash book (form 34) and in the demand and collection register. When payment is made by the defaulter to the officer authorised to execute the warrant a receipt shall be issued to the defaulter in form 12 with a clear note to the effect that the money has been realised by distress warrant.
Note. - Timely return of the warrant and credit of the money recovered should be watched by the officer in charge through the originals of the receipts.
(2) If the amount of the tax or other dues and the water fee are not paid, the property distrained as per relevant provisions of the Act, shall then be immediately be brought to the Municipal office and made over to the Store keeper or other subordinate entrusted with the custody of such property. It shall also be recorded at once in a register of distrained property which shall be maintained in form 5- A.