Section 26(2) in The Orissa Motor Vehicles Taxation Act, 1975
(2)A copy of such order shall be affixed on some conspicious part of the office of the Tax Recovery Officer, and another copy shall be sent in the case of debt, to the debtor, in the case of share, to the proper officer of the corporation and in the case of other movable property (except as aforesaid) to the person in possession of the same.
