Section 67(2) in The Orissa Public Demands Recovery Act, 1962
(2)Without prejudice to the provisions of Sub-section (1) whenever the person referred to the therein wilfully and without sufficient cause fails to produce the property kept in his custody before any lawful authority in accordance with the terms of such entrustment such person shall be deemed to have committed an offence punishable under Section 206 of the Indian Penal Code (Act XLV of 1860).
