| (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) | - | Google Play store
06 May 2026
Account Assistant / Article ClerkV.K. Ranjan & Co(Chartered Accountants) New Delhi B.Com View Details |
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