Magistrate may order payment into court

—(1) If a summons is issued under section 65,the Magistrate may order the person in default of payment to pay (a) the amount of the unpaid tax and penalties, and such costs and expenses as are for this purpose from time to time fixed by the Minister; or (b) any part of such amounts which the Magistrate thinks that person is able to pay, either in a lump sum or by instalments. (2) For the purposes of sub-section (1), payments shall be made– (a) on the date named in the summons or at any other date to which the hearing may be adjourned, where an order is made under sub- section (1)(a); or (b) within seven days of the order or within such extended time as may be determined by the magistrate, where an order is made under sub- section (1)(b).