Sch. II Part I Rule 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.