Section 25(4) in The Orissa Motor Vehicles Taxation Act, 1975
(4)Where an order for the attachment of a growing crop has been made at a considerable time before the croy is likely to be fit to be cut or gathered, the Tax Recovery Officer may suspend the execution of the order for such time as he thinks fit, and may, in his discretion, make a further order prohibiting the removal of the crop pending execution of the order of attachment.
