In these rules, unless there is anything repugnant in the subject or context,
(b) “defaulter” means the assesses mentioned in the certificate;
(c) “execution”, in relation to a certificate, means steps taken for the recovery of arrears under these rules in pursuance of a certificate;
(d) “officer” means a “public officer” as defined in the Code of Civil Procedure, 1908 (Act V of 1908), or a “public servant” as defined in section 21 of the penal code (act XIV of 1860), including a person subordinate to the Tax Recovery Officer whom the Tax Recovery Officer authorises to execute an order of attachment or sale or arrest;
(e) "Ordinance" means the Income Tax Ordinance, 1984 (XXXVI of 1984).
(f) “property” includes movable or immovable property, including shares, debentures, or interest in any company or any actionable claim;
(g) “section” means a section or the Ordinance;
(h) “share in a company” includes stock, debenture stock, debentures and bonds.
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