In what case warrant may issue,-

(1) If the person on whom a notice of demand is served under sub-section (1) of section 174 does not within thirty days of the service of such notice- (a) Pay the sum demanded in the notice; or (b) show cause to the satisfaction of the Commissioner why he should not pay the same; or (c) prefer an appeal in accordance with the provisions of section 184 against the demand; such sun with all costs of recovery may be recovered under a warrant in the form prescribed byelaws signed by the Commissioner --. (i) by distress and sale of the movable property belonging to such person; or (ii) by attachment and sale of the immovable property belonging to him; Provided that, where any precautionary or other measures in respect of any such property have been taken by the Government for the recovery of any sum claimed by it, no proceedings shall be taken over continued under this chapter in respect of such property until the Government‘s claim has been paid off. (2) Where the property is within the limits of the City, the warrant shall be addressed to an officer of the Corporation and where the property is outside the limits to the Collector of the district concerned: Provided that the officer to whom the warrant is addressed under sub-section(2) or subsection (3) may endorse such warrant to a subordinate officer. (3) for every warrant issued under this section, fee shall be charged at the rates specified in the regulations and the said fee shall be included in the costs of recovery.