Section 135(4) in The Orissa Co-operative Societies Rules, 1965
(4)Where, upon the said investigation, the Sale Officer is satisfied that for the reasons stated in the claim or objection, such property was not at the date of the attachment, in the possession of the defaulter or of some person in trust for him or in the occupancy of a tenant or other person paying rent to him, or that being in the possession of the defaulter at the said date it was so in his possession, not on his own account or his own property but on account of or in trust for some other persons, or partly on his account and partly on account of some other persons, the Sale Officer shall make an order releasing the property, wholly or to such extent as he thinks fit, for attachment. Where the Sale Officer is satisfied that the property was at the said date, in the possession of the defaulter as his own property and not on account of any other person, or was in possession of some other person in trust for him or in the occupancy of a tenant or other person paying rent to him, the Sale Officer shall disallow the claim and the party against whom an order is made may institute a suit in an appropriate Court within six months from the date of the order, to establish the right claims to the property in dispute, but subject to the result of such suit, if any, the order shall be conclusive.
