46. Recovery of the levy in default

Where the amount of the levy or part thereof is in default, the Commission shall issue a certificate containing particulars of the amount in default, the name and the address of the last known place of residence or business of the defaulter, to the Magistrate having jurisdiction over such place.

The Magistrate shall thereupon summon the defaulter to show cause why proceedings for the recovery of the amount of the levy in default shall not be taken against him.

If sufficient cause is not shown by the defaulter, the amount of the levy in default shall by Order of the Magistrate be recovered as if it was a fine imposed by the Magistrate on such defaulter and shall when recovered, be remitted to the