Section 25(2) in The Orissa Motor Vehicles Taxation Act, 1975
(2)Subject to such condition as may be imposed by the Tax Recovery Officer in this behalf, either in the order of attachment or in any subsequent order, the defaulter may tend, cut, gather and store the produce and do any other act necessary for maturing or preserving it; and if the defaulter fails to do all or any of such acts, any person appointed by the Tax Recovery Officer in this behalf may, subject to the like conditions, do all or any of such acts and the costs incurred by such person shall be recoverable from the defaulter as if they were included in the certificate.
