Proceedings before magistrate

—(1) Notwithstanding that the name of a person in default of payment is included in a list attached to any warrant issued under section 65(3), if the tax remains unpaid, the Director General may– (a) cause the operation of the warrant to be suspended as against such person; or (b) apply to the Magistrate of the district in which the person in default of payment is staying or residing, for a summons directing that person to– (i) attend before such Magistrate at a time to be named in the summons; and Tax Administration and Procedure CAP. 51 63 (ii) show cause why the amount of taxes not paid should not be ordered as a judgment debt. (2) The Magistrate may issue a summons and cause it to be served on the person in default of payment.