Section 16(4) in The Orissa Public Demands Recovery Act, 1962
(4)The Certificate Officer shall grant a receipt for any amount paid in compliance with notice issued under Sub-section (1) and the person making such payment shall be deemed to have made the payment under the authority of the certificate-debtor and the receipt granted by the Certificate Officer shall constitute a good and sufficient discharge of the liability of such person to the certificate-debtor to the extent of the amount specified in the receipt.
