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State of Odisha - Section

Section 67 in The Orissa Public Demands Recovery Act, 1962

67. Liability of person in custody of attached movable property.

(1)Where any person has been entrusted by the attaching officer with the custody of any movable property taken in execution of a certificate may, on the failure of such person to fulfil the conditions of the entrustment, be executed against him to the extent to which he has rendered himself personally liable.
(2)Without prejudice to the provisions of Sub-section (1) whenever the person referred to the therein wilfully and without sufficient cause fails to produce the property kept in his custody before any lawful authority in accordance with the terms of such entrustment such person shall be deemed to have committed an offence punishable under Section 206 of the Indian Penal Code (Act XLV of 1860).