s 63 Court order
(1) Notwithstanding the provision of any other written law, where an employer is found guilty of an offence under subsection 43(2) or 48(3), the Court before which the employer is found guilty shall order such employer to pay to the Fund any amount of contributions, together with any dividend credited thereon, due and payable to the Board and certified by an officer authorized by the Board to be due from such employer, prior to the date of such finding of guilt. (2) Where an employer is found guilty of an offence under subsection 45(3), the Court before which the employer is found guilty shall order such employer to pay to the Fund any amount of dividend thereon due and payable to the Board and certified by an officer authorized by the Board to be due from such employer. (3) A court order issued under subsection (1) or (2) or both shall be paid by the employer in a single payment at the date the order was issued except if the Court is satisfied that the employer has no capability in terms of financial and on special reasons the offence was committed, the Court may order the arrears of contributions to be paid in not more than six monthly instalments from the date of the order. (4) Where an employer fails to comply with any order made under subsection (3), the Court shall, on the application by the Board, issue a warrant to levy the employerβs property for the whole amount of the arrears in the following manner: (a) by way of distress and sale of the employerβs property in accordance with the same procedure of execution under rule 30 of the Subordinate Courts Rules 1980 [P.U. (A) 328/1980] and this execution shall apply mutatis mutandis notwithstanding the amount in order for the arrears of contribution or dividend or both; or (b) in the same manner as a fine as provided under section 283 of the Criminal Procedure Code [Act 593].