Section 607. Enforcement of duty to make returns

(1) If a corporation or person, having made default in complying with—

(a) any provision of this Act or any other law which requires the lodging or filing in any manner with the Registrar or Official Receiver of any return, account or other document or the giving of notice to the Registrar or Official Receiver of any matter; or

(b) any request of the Registrar or the Official Receiver to amend or complete and re-submit any document or to submit a fresh document,

fails to make good the default within fourteen days from the service on the corporation or person of a notice requiring it to make good the default to be done, the Court or any Sessions Court may, on an application by any member or creditor of the corporation or by the Registrar or Official Receiver, make an order directing the corporation and any officer of the corporation or that person to make good the default within such time as is specified in the order.

(2) The order may provide that all costs incidental to the application shall be borne by the corporation or by any officers of the corporation or the person responsible for the default.

(3) Nothing in this section shall limit the operation of any written law imposing penalties on a corporation or its officers or that person in respect of any such default.