Amendment status not verified — confirm the current text below against the official source.
When warrant may issue.— If the person on whom a notice of demand has been served under the last preceding section, does not, within fifteen days from the service of such notice, pay the sum demanded in the notice, such sum with all costs of the recovery may be levied under a warrant signed by the Chief Officer in the form of Schedule V or to the like effect, by distress and sale of the movable or immovable property of the defaulter: Provided that, where any measures precautionary or otherwise, have been taken in respect of any such property for the recovery of any sum claimed by the Government, any proceedings under this Chapter in respect of such property shall abate.