Section 26 in The Orissa Motor Vehicles Taxation Act, 1975
26. Debts and share, etc, - (1) In the case of-
(a)a debt not secured by a negotiable instrument;(b)a share in a corporation; or(c)other movable property not in the possession of the defaulter except property deposited in, or in the custody of any Court, the attachment shall be made by a written order in Form 4 prohibiting-(i)in the case of a debt, the creditor from recovering the debt and debtor from making payment thereof until further order of the Tax Recovery Officer;(ii)in the case of a share, the person in whose name the share may be standing from transferring the same or receiving any dividend thereon;(iii)in the case of any other movable property (except as aforesaid), the person in possession of the same from giving it over to the defaulter.(2)A copy of such order shall be affixed on some conspicious part of the office of the Tax Recovery Officer, and another copy shall be sent in the case of debt, to the debtor, in the case of share, to the proper officer of the corporation and in the case of other movable property (except as aforesaid) to the person in possession of the same.(3)A debtor prohibited under Clause (i) of Sub-rule (1) may pay the amount of his debt to the Tax Recovery Officer and such payment shall discharge him as effectually as payment to the party entitled to receive the same.
