Delivery of property and debts: Tax Recovery Officer procedures effect transfer to purchaser and restrain third party transfers. Rule 36 vests the Tax Recovery Officer with power to effect delivery of seized movable property to a purchaser, to prohibit third-party holders from transferring such property and to seize it if they default. It authorises written orders to restrain creditors and debtors for delivery of debts to purchasers and mandates prohibitions and surrender of share certificates for transfer to purchasers, permitting issuance of duplicate title documents where holders fail to comply.