Section 14(3) in The Orissa (Scheduled Areas) Debt Relief Regulation, 1967
(3)The Debt Relief Court shall not sanction the transfer of any property which is exempt from attachment by virtue of the provisions contained in Section 60 of the Code of Civil Procedure, 1908 (5 of 1908) and in the case of immovable property unless the transfer is sought to be made in favour of a person belonging to a Scheduled Tribe or in favour of the State Land Mortgage Bank or a Land Mortgage Bank as defined in the Orissa Co-operative Societies Act, 1962 (O.A. 2 of 1963).
