Magistrate may order payment of tax, etc., into court

If a summons for enabling the defaulter to show cause as mentioned in section 71 of this Act is issued, the magistrate may on the date named in the summons or at any other date to which the hearing may be adjourned, order the defaulter to pay into court the amount of the unpaid tax and fines, and such costs and expenses as are for this purpose from time to time fixed by the Minister, or order him to pay into court any part of such amount which the magistrate may think the defaulter able to pay or arrange for paying, within seven days of the order or within such extended time as may be determined by the magistrate, and either in a lump sum or by installments.