Section 68 in The Orissa Motor Vehicles Taxation Act, 1975
68. Hearing - When a defaulter appears before the Tax Recovery Officer in obedience to a notice to show-cause or is brought before the Tax Recovery Officer under Rule 71, the Tax Recovery Officer shall proceed to hear the issue and take all such evidence as may be necessary in support of execution by arrest, and shall then give the defaulter an opportunity of showing cause why he should not be committed to the civil prison.
