Section 236(7) in The Orissa Municipal Corporation Act, 2003
(7)If any owner or other person,liable to pay the property tax under this Act, fails to pay the same together with interest, if any, in accordance with the provisions of this Section, he shall, without prejudice to any other action to which he may be subject, be deemed to be a defaulter in respect of the property tax or interest or both, remaining unpaid, and all the provisions of this Act applicable to such defaulter shall apply to him accordingly.
