When certificate may be executed

No step in execution of a certificate shall be taken until the period of thirty days has elapsed since the date of the service of the notice required by section 7, or, when a petition has been duly filed under section 9, until such petition has been heard and determined: Provided that, if the Certificate Officer in whose office the certificate is filed is satisfied that the certificate-debtor is likely to conceal, remove or dispose of the whole or any portion of such movable property as would be liable to attachment 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 may at any time direct, for reasons to be recorded in writing, an attachment of the whole or any part of such movable property. At the time of making an application for the attachment of movable property in the possession of the certificate-debtor, the certificate-holder shall declare whether the property is above or below Rs. 20 in value. If the property is declared to be above Rs. 20 in value, the certificate-holder shall pay the costs of issuing the proclamation of sale. If, however, the value of the property, having been declared to be Rs. 20 or under, should be found as determined by rule 14, to exceed Rs. 20, the certificate-holder shall pay the costs of issuing the proclamation of sale immediately on receipt of notice of attachment.