Section 40(2) in The Orissa Motor Vehicles Taxation Act, 1975
(2)Where the crop from its nature does not admit of being stored can be sold to a greater advantage in an unripe stage, as in the case of green wheat, it may be sold before it is cut an gathered, and the purchaser shall be entitled to enter on the land, and to do all that is necessary for the purpose of tending or cutting or gathering the crop.
