Section 58 in The Orissa Motor Vehicles Taxation Act, 1975
58. Application to set aside sale of immovable property on deposit - (1) Where immovable property has been sold in execution of a certificate, the defaulter, or any person whose interests are affected by the sale may, at any time within thirty days from the date of sale apply to the Tax Recovery Officer to set aside the sale, on his depositing-
(a)for the payment towards the arrear, the amount specified in the proclamation of sale as that for the recovery of which the sale was ordered, with interest thereon at the rate of twelve per cent per annum calculated from the date of proclamation of sale to the date when the deposit is made; and(b)for the payment to the purchaser as penalty, a sum equal to five per cent of the purchase money, but not less than one rupees.(2)Where a person makes an application under Rule 60 for setting aside the sale of his immovable property, he shall not, unless he withdraws that application, be entitled to make or prosecute an application under this rule.
