Section 14 in The Orissa Motor Vehicles Taxation Act, 1975
14. Recovery of tax and penalty.
(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.](2)The motor vehicle in respect of which the tax is due or n respect of which any sum has been directed to be recovered as penalty under section 13 or its accessories may be distrained and sold in pursuance of this section whether or not such vehicle or accessories is or are in the possession or control of the person liable to pay the tax or penalty.(3)Notwithstanding anything contained in this Act or the rules made thereunder, no person shall be liable to tax or penalty accruing for any period on account of any motor vehicle, the tax or penalty due in respect of which as already been paid by some other person.
