34.(1) The certificate shall not be executed until the period of fifteen days has elapsed since the date of the service of the notice.

(2) where 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 or distraint in execution of a decree of a Civil Court, and that the realization of the amount of the certificate would in consequence be delayed or

obstructed he many at any time, for reasons to be recorded in writing, attach to or distrain on the whole or any part of such property.

(3) If such defaulter furnishes security to the satisfaction of the Tax Recovery officer, such attachment or distraint shall be cancelled from the date on which such security is accepted by the Tax Recovery Officer.