146. In what case warrant may issue.

(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 154 against the demand, such sum with all costs of recovery may be recovered under a warrant in the prescribed form 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:
(2) To whom warrant should be addressed.
(3) Levy of fee on every warrant issued.