Section 55 in The Orissa Motor Vehicles Taxation Act, 1975
55. Deposit by purchaser and resale in default - (1) On every sale of immovable property, the person declared to be the purchaser shall pay, immediately after such declaration, a deposit of twenty-five per cent of the amount of his purchase money, to the Tax Recovery Officer and in default of such deposit, the property shall forthwith be resold.
(2)The full amount of purchase money payable shall be paid by the purchaser to the Tax Recovery Officer, or before the fifteenth day from the date of the sale of the property.
