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State of Odisha - Section

Section 206A in Orissa Municipal Rules, 1953

206A.

Soon after allowing the application of the E.O. of the Municipality under Section 169 of the Act, the Collector of the district shall publish a list of the arrears of taxes with the names of defaulters in respect of which the application has been allowed by -
(a)beat of drum in the concerned Municipal Area, and
(b)fixing a copy thereof to the notice board of his office and the concerned Municipal office and to conspicuous place in the ward of the defaulter for a period of not less than 30 days.