Income Tax Act, 1961
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.