Section 38 in The Orissa Motor Vehicles Taxation Act, 1975
38. Sale after fifteen days - Except where the property is subject to speedy and natural decay or when the expense of keeping it in custody is likely to exceed its value, no sale of movable property under this Schedule shall, without the consent in writing of the defaulter, take place until after the expiry of at least fifteen days calculated from the date on which a copy of the sate proclamation was affixed in the office of the Tax Recovery Officer.
