Section 17(4) in The Orissa Taxation (On Goods carried by Roads or Inland Waterways) Act, 1968
(4)The goods seized in accordance with Sub-section (3) may be confiscated under the orders of the taxing authority having jurisdiction in the area in which the checkpost or barrier is situate but before taking action for confiscation of the goods, the said authority shall give the person affected an opportunity of being heard.
