Sch. II Part I Rule 3 WHEN CERTIFICATE MAY BE EXECUTED. No step in execution of a certificate shall be taken until the period of  fifteen days has elapsed since the date of the service of the notice required  by the preceding rule : Provided that, if the Tax Recovery Officer is satisfied that the defaulter  is likely to conceal, remove or dispose of the whole or any part of such of  his movable property as would be liable to attachment in execution of a  decree of a civil court and that the realisation of the amount of the certificate  would in consequence be delayed or obstructed, he may at any time direct,  for reasons to be recorded in writing, an attachment of the whole or any  part of such property : Provided further that if the defaulter whose property has been so attached  furnishes security to the satisfaction of the Tax Recovery Officer, such  attachment shall be cancelled from the date on which such security is accepted  by the Tax Recovery Officer.