Section 23 in The Orissa Public Demands Recovery Act, 1962
23. Disallowance of claim to property attached.
- Where the Certificate Officer is satisfied that the property was, at the said date, in the possession of the certificate-debtor as his own property and not on account of any other person, or was in the possession or some other person in trust for him, or in the occupancy of a tenant or other person paying rent to him the Certificate Officer shall disallow the claim.
