(1) If the person on whom a notice of demand has been served under Section 130 does not, within fifteen days from the service of such notice of demand, either,
(a) pay the sum demanded in the notice, or
(b) show cause to the satisfaction of the Municipality, or of such officer as the Municipality by rule may appoint in this behalf, or of the Chief Municipal Officer, if any, why he should not pay the same, or
(c) prefer an appeal in accordance with the provisions of Section 121 against the demand, such sum with all costs of the recovery may be levied by attachment and sale of any property of the defaulter and in case of attachment of movable property, the warrant shall be caused to be issued by the Chief Municipal Office in the form of the Fifth Schedule or to the like effect and in the case of attachment of immovable property, the warrant shall be caused to be issued by the Municipality in such form as may be prescribed.
(2) No warrant for attachment and sale shall be issued under sub-Section (1) for the recovery of any sum due to the Municipality under this Act after the expiration of a period of three years from the date on which such warrant might have been issued under that sub-Section:
Provided that after the expiry of the said period of three years the Municipality shall be entitled to request the concerned authorities for recovery of any sum due to the Municipality as arrears of land revenue.
(3) Every warrant shall be signed and issued by the Chief Municipal Officer.
(4) Where such property is within the jurisdiction of the Municipality, the warrant shall be addressed to an officer of the Municipality.
(5) Where such property is in another Municipality or in a place, which is not a Municipality, the warrant shall be addressed to the Chief Municipal Officer of the Municipality concerned or to the Tehsildar, as the case may be:
Provided that such Chief Municipal Officer or Tehsildar may endorse such warrant to a subordinate officer.