Section 26(1) in The Orissa Luxury Tax Rules, 1995
(1)Where luxuries are seized under Sub-section (1) of Section 13 from a stockist on account of his failure to make payment of penalty imposed on him under Sub-section (2) of Section 6 or on account of his attempting to evade payment of luxury tax and the stockist fails to comply with the requirements of Sub-section (4) of Section 13 and get the seized luxuries released, the appropriate Luxury Tax Officer shall cause a notice in Form X to be served upon the stockist informing the stockist of his intention to sell the luxuries seized from him in auction for the purpose of realisation of the unpaid amount of penalty or luxury tax, as the case may be, if he fails to take delivery of the seized luxuries on production of receipted challan as a proof of payment of penalty or luxury tax, as the case may, on a date specified in the notice, and the said officer shall specify the date in the notice ordinarily not less than thirty days after the service of the notice.
