Section 56 in The Orissa Motor Vehicles Taxation Act, 1975
56. Procedure in default of payment - In default of payment within the period mentioned in the preceding rule, the deposit may, if the Tax Recovery Officer thinks fit, after defraying the expenses of the sales, be forfeited to the Government, and the property shall be resold, and the defaulting purchaser shall forfeit all claims to the property or to any part of sum for which it may subsequently be sold.
