Section 14(1) in The Orissa Motor Vehicles Taxation Act, 1975
(1)Any tax due and not paid as provided for by or under this Act and any sum directed to be recovered by way of penalty under section 13 may be recovered as arrears of public demand [or in accordance with the provisions contained in Schedule-II] [Inserted vide Orissa Act No. 12 of 1993-w.e.f. 1.6.1993.].[1-A. Any tax levied under this Act shall be deemed to be a first charge on the vehicle to which it relates.] [Inserted vide Orissa Act No. 12 of 1993-w.e.f. 1.6.1993.]
