PART V
Recovery
Rule 55. In this Part, unless the context otherwise requires,
(1) ‘Certificate’ means a certificate received by the Tax Recovery Officer.
(2) ‘Defaulter' means the dealer or any other person named in the certificate;
(3) ‘Execution’ in relation to a certificate, means recovery of arrears in pursuance of the certificate;
(4) ‘Movable property’ includes growing crops;
(5) ‘Share in a corporation’ includes stock, debentures or bonds;
(6) ‘Tax Recovery Officer’ means any officer authorized by the Commissioner to exercise powers under clause (b) of sub-section (9) of section 42 in respect of such cases as specified in rule 54.