Section 25 in The Orissa Motor Vehicles Taxation Act, 1975
25. Provisions as to agricultural produce under attachment - (1) Where agricultural produce attached, the Tax Recovery Officer shall make such arrangements for the custody, watching, tending, cutting and gathering thereof as he may deem sufficient; and the assessing authority shall bear an amount as the Tax Recovery Officer shall require in order to defray the cost of such arrangement.
(2)Subject to such condition as may be imposed by the Tax Recovery Officer in this behalf, either in the order of attachment or in any subsequent order, the defaulter may tend, cut, gather and store the produce and do any other act necessary for maturing or preserving it; and if the defaulter fails to do all or any of such acts, any person appointed by the Tax Recovery Officer in this behalf may, subject to the like conditions, do all or any of such acts and the costs incurred by such person shall be recoverable from the defaulter as if they were included in the certificate.(3)Agricultural produce attached as growing crop shall not be deemed to have ceased to be under attachment or to require reattachment merely because it has been severed from the soil.(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.(5)A growing crop which from its nature does not admit of being stored, shall not be attached under this rule at any time less than twenty days before the time at which it is likely to be fit to be cut or gathered.
