the respondent by the employer concerned. (2) Where a direction in terms of subsection (2) of section forty-nine has been made, no part of the earnings due to the respondent by the employer concerned shall be applied to the settlement of any debt, including set-off, or in accordance with any agreement, arrangement or instruction of any kind whatsoever until all payments due in terms of the direction have been made: Provided that nothing in this subsection contained shall be construed as relieving an employer from the obligation to withhold and make payments of employees’ tax in accordance with section 73 of the Income Tax Act [Chapter 23:06]. (3) Where a respondent ceases to be entitled to receive any earnings from an employer against whom a direction in terms of subsection (2) of section forty-nine has been made— (a) that direction shall cease to have effect as regards that employer; and (b) the respondent shall make payments which were the subject of the direction and which are due to a child, young person or pupil, as the case may be. (4) A direction made in terms of subsection (2) of section forty-nine and a contribution order shall have the effect of a garnishee order and a civil judgment, respectively, of the magistrates court in favour of the clerk of the children’s court and the Magistrates Court Act [Chapter 7:10] and of the rules made thereunder shall apply, mutatis mutandis, to any proceedings for the enforcement of the direction or order. (5) A contribution order, other than one made against a father for the maintenance of an illegitimate child, shall have the effect of a maintenance order referred to in section 4 of the Maintenance Orders (Facilities for Enforcement) Act [Chapter 5:10] and that Act shall apply, mutatis mutandis, to such contribution order. (6) Any person who fails to comply with any direction made against him in terms of subsection (2) of section forty-nine shall be guilty of an offence and liable to a fine not exceeding level four or to imprisonment for a period not exceeding three months or to both such fine and such imprisonment. [amended by Act 22 of 2001, with effect from the 10th September, 2002.] 52 Provisions of contribution order as to payments (1) A contribution order shall direct that payment in terms of the order shall be made to the clerk of the children’s court making the order. (2) A contribution order shall not impose any obligation to pay any money for the maintenance of any person during any period after his attainment of the age of twenty-one years. (3) Moneys received in terms of any contribution order shall be paid into the Consolidated Revenue Fund. 53 Variation or rescission of direction to make payments and of contribution order (1) A children’s court which has made a contribution order or a direction in terms of subsection (2) of section forty-nine may at any time vary, suspend or rescind the order or direction or revive the order or direction after it has been rescinded. (2) An order made in terms of subsection (1) shall have effect from the date on which it was made unless the court directs that it shall have effect from some specified earlier or later date: Provided that no rescission or variation of contribution order or direction made in terms of subsection (2) of section forty-nine with effect from an earlier date shall entitle the respondent or the employer to recover or set off any money already paid by him in accordance with the terms of the contribution order or direction, as the case may be. 54 Appeal against contribution order or direction (1) An appeal shall lie to the High Court against— (a) any contribution order or direction made in terms of subsection (2) of section forty-nine or the variation, suspension, rescission or revival of a contribution