Section 103(3) in The Orissa Grama Panchayats Act, 1964
(3)If the owner of the vehicle or other person entitled thereto claims the same within fifteen days from the date of seizure or at any time before the sale it shall be returned to him on payment of-(a)tax due thereon ;(b)such penalty not exceeding the tax due as the Grama Panchayat may direct ; and(c)the expenses incurred in connection with the seizure and detention.
