Section 52 in The Orissa Motor Vehicles Taxation Act, 1975
52. Mode of making proclamations - (1) Every proclamation for the sale of immovable property, shall be made at some place on or near such property by-beat of drum or other customary mode and a copy of the proclamation shall be affixed on a conspicuous part of the property and also upon a conspicuous part of the office of the Tax Recovery Officer.
(2)Where the Tax Recovery Officer so directs such proclamation shall also be published in the official Gazette or in a local news paper, or in both, and the cost of such publication shall be deemed to be cost of the sale.(3)Where the property is divided into lots for the purpose of being sold separately, it shall not be necessary to make a separate proclamation for each lot, unless proper notice of the sale cannot, in the opinion of the Tax Recovery Officer, otherwise be given.
