Section 71 in The Orissa Motor Vehicles Taxation Act, 1975
71. Detention in and release from prison - (1) Every person detained in the civil prison in execution of a certificate may be so detained-
(a)where the certificate is for a demand of an amount exceeding two hundred and fifty rupees for a period of six months; and(b)in any other case, for a period of six weeks :Provided that he shall be released from such detention-(i)on the amount mentioned in the warrant for his detention being paid to the Officer-in-charge of the civil prison; or(ii)on the order of the Tax Recovery Officer on any ground other than the grounds mentioned in Rules 72 and 73.(2)A defaulter released from detention under this rule shall not, merely by reason of his release, be discharged from his liability for the arrears but he shall not be liable to be re-arrested under the certificate in execution of which he was detained in the civil prison.
