Section 64(2) in The Orissa Motor Vehicles Taxation Act, 1975
(2)In such case, the Tax Recovery Officer shall grant a certificate to the defaulter authorising him within a period to be mentioned therein and, notwithstanding anything contained in this Schedule, to make the proposed mortgage, lease or sale :Provided that all money payable under such mortgage, lease or sale shall be paid, not to the defaulter but to the Tax Recovery Officer :Provided further that no mortgage, lease or sale under this rule shall become absolute until it has been confirmed by the Tax Recovery Officer.
