Section 67(4) in The Orissa Motor Vehicles Taxation Act, 1975
(4)Every person arrested in pursuance of a warrant of arrest under Sub-rule (2) or Sub-rule (3) shall be brought before the Tax Recovery Officer as soon as practicable and in any event within twenty four hours of his arrest (exclusive of the time required for the journey) :Provided that, if the defaulter pays the amount entered in the warrant of arrest as due and the costs of the arrest to the officer arresting him, such officer shall at once release him.
