Section 50 in The Orissa Motor Vehicles Taxation Act, 1975
50. Sale and proclamation of sale - (1) The Tax Recovery Officer may direct that any immovable property which has been attached or such portion thereof, as may seem necessary to satisfy the certificate, shall be sold.
(2)Where any immovable property is ordered to be sold, the Tax Recovery Officer shall cause a proclamation in Form 7 of the intended sale to be made in the language of the district.
