Section 37 in The Orissa Motor Vehicles Taxation Act, 1975
37. Proclamation how made - (1) Such proclamation shall be made by beat of drum or other customary mode-
(a)in the case of property attached by actual seizure-(i)in the village in which the property was seized or if the property was seized in a town or city then in the locality in which it was seized; and(ii)at such other places as the Tax Recovery Officer may direct; and(b)in the case of property attached otherwise than by actual seizure, in such places, if any, as the Tax Recovery Officer may direct.(2)A copy of the proclamation shall also be affixed in a conspicuous part of the office of the Tax Recovery Officer.
