Imprisonment for failure to obey order

—(1) If a person summonsed under section 65 fails to comply with the summons without lawful excuse, or makes default in payment into court, the Magistrate may commit that person to prison– (a) for a term not exceeding six weeks; or 64 CAP. 51 Tax Administration and Procedure (b) until the payment of the sum ordered. (2) No committal under sub-section (1) shall be ordered for default in payment into court unless it is proved to the satisfaction of the Magistrate that the person making default– (a) has or has had, since the date of the order, the means to pay the sum in respect of which the person has made default; and (b) has refused or neglected, or refuses or neglects, to pay it. (3) Proof of the means of the person making default may be given in such a manner as the Magistrate thinks just. (4) For the purposes of proof– (a) the person making default and any witness may be summoned; (b) the attendance of the person making default and any witness may be enforced by the same processes as in cases in which the Magistrate has summary jurisdiction in criminal matters; and (c) the person making default and witnesses may be examined on oath. (5) Every order of committal under this section shall be issued, obeyed, and executed in a manner similar to commitments by Magistrates in the exercise of their summary jurisdiction in criminal cases. (6) Imprisonment under this section does not operate as a satisfaction or extinguishment of the judgment debt. Tax Administration and Procedure CAP. 51 65