Section 61(2) in The Orissa Motor Vehicles Taxation Act, 1975
(2)Where such application is made and allowed and where, in the case of an application made to set aside the sale on deposit of the amount and penalty and charges, the deposit is made within thirty days from the date of the sale, the Tax Recovery Officer shall make an order setting aside the sale ;Provided that no order shall be made unless notice of the application has been given to the persons affected thereby.
