Application to court
45.—(1)  If any person whose movable property, crops or premises have been attached or advertised for sale disputes the propriety of the attachment or sale, he may apply to the High Court or, when the arrears do not exceed $1,000, to a District Court for an order to stay the proceedings.
(2)  The court shall, after hearing the Comptroller and making such further inquiry as is necessary, make such order as it thinks fit.