No. 1/2019 Finance demand has not been complied with, so that the duty due remains outstanding. (5) The magistrate on considering the application in terms of subsection (2), may make an order for the following— (a) payment of the assessed amount; and (b) immediate attachment of the movable property of the judgment debtor. (6) Until the application is determined, the respondent tax payer shall not in any way deal with the itemised property referred to in subsection (2)(b) in a manner that will in any way diminish it (failure to comply with which shall be an offence punishable by a level 10 fine or imprisonment of six months or both). (7) Notwithstanding anything contained in the Magistrates Court Act [Chapter 7:10] or any other law dealing with monetary jurisdiction an application may be made in terms of subsection (2) with the Magistrates Court having jurisdiction in respect of the person for any amount not exceeding fifty thousand dollars (in respect of amounts exceeding that level, the provisions of this section shall apply with necessary changes as if the application were made in the High Court). (8) No action shall be taken in terms of this section where more than six years have elapsed since the tax duty or penalty referred to in this section became payable. (9) Nothing in this section shall be construed as depriving the Authority of any other remedy for the recovery of tax, additional tax, duty due, penalties or interest mentioned in the Acts specified in subsection (1) of this section or as exempting from prosecution and punishment any person who is liable thereto under any other section of the Acts in question. (10) Where, in addition to any amount of tax or additional tax or duty which is due or is payable by any person in terms of the Acts specified in subsection (1), any amount of interest or penalty is payable by him or her in terms of that Act, any payment made by that person in respect of such tax, additional tax, duty due, interest or penalty which is less than the total amount due by him or her in respect of such tax, additional tax, duty due, interest and penalty shall for the purposes of this section be deemed to be made towards settlement of the tax or additional tax or duty due in the first instance, until it is fully settled by any future such payments, and thereafter the payments shall be made— (a) in respect of such penalty; and (b) to the extent that such payment exceeds the amount of such penalty, in respect of such interest. (11) If any claim is made to or in respect of any movable property attached pursuant to an order issued in terms of subsection (5) by any person (“the claimant”) other than the taxpayer against whom such order is issued, the Authority shall, if it has reason to believe that the property in question was disposed of to the claimant with the intention of securing that property against attachment in terms of this section, serve on the claimant a copy of the provisional order relating to the taxpayer, and this section shall apply to the claimant as if the claimant is joined in the proceedings against the taxpayer under this section. 16 2019