1. Definitions.- In this Schedule, unless the context otherwise requires,—
(a) “certificate”, except in rules 7, 44, 65 and sub-rule (2) of rule 66, means the certificate drawn up by the Tax Recovery Officer under section 222 in respect of any assessee referred to in that section; (b) “defaulter” means the assessee mentioned in the certificate; (c) “execution”, in relation to a certificate, means recovery of arrears in pursuance of the certificate; (d) “movable property” includes growing crops; (e) “officer” means a person authorised to make an attachment or sale under this Schedule; (f) “rule” means a rule contained in this Schedule; and (g) “share in a corporation” includes stock, debenture-stock, debentures or bonds.
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