31. Definitions.-

In this Part, unless the context otherwise requires.-

(1) “Certificate” means a certificate of default of payment of tax received by the Tax Recovery Officer;

(2) “Defaulter” means the person named in the certificate;

(3) “Execution” in relation to a certificate, means recovery of arrears in pursuance of the certificate;

(4) “Movable property” includes growing crops;

(5) “Share in a property” includes stock, debentures or bonds;

(6) “Tax Recovery Officer” means the assessing authority or any other officer authorized by the Commissioner to exercise powers under clause (b) of sub-section (1) of Section 13 or under clause (aa) of sub-section (3) of Section 13 of the Karnataka Sales Tax Act, 1957 (Karnataka Act 25 of 1957).