Section 29 in The Orissa Motor Vehicles Taxation Act, 1975
29. Attachment of property in custody of Courts or public officer - Where the property proceeded against is in the custody of any Court or public officer, the attachment shall be made by a notice in Form 6 to such Court or officer requesting that such property and any interest or dividend becoming payable thereon, may be held subject to the further orders of the Tax Recovery Officer by whom the notice is issued :
Provided that where such property is in the custody of a Court, any question of title or propriety relating to any person, not being the defaulter, claiming to be interested in such property by virtue of any assignment, attachment or otherwise shall be determined by such Court.
