Section 629(5) in The Orissa Estates Abolition Rules, 1952
(5)(i)When the compensation or any portion thereof has been attached under the orders of a competent Court or authority before issue of payment order, the following procedure shall be observed. If the compensation is payable in one instalment the Collector shall draw the amount under attachment in Form O.T.C. 75-B and disburse it to the attaching Court or authority as the case may be under to the Intermediary by registered post with acknowledgment due. He shall then issue the authority for payment of the balance, if any, in Form No. 75. A. If the compensation is payable in more thin one instalment, the Collector shall draw instalment as when they become payable under intimation to the Intermediary by registered Post with acknowledgement due until the attachment order is fully complied with. He shall then issue the authority for payment of the balance, if any in Form No. 75.(ii)When an order attaching the compensation or a portion thereof is received after payment order has been issued, but before full payment is made, the Collector shall cancel the payment order previously issued under intimation to the Treasury and the Intermediary concerned and follow the procedure laid down in the preceding Paragraph for satisfying the attachment.(iii)When an attachment order is received after full payment or payment in part has already been made or when the amount of -Compensation still payable is not otherwise sufficient to fully satisfy the order the fact should be forthwith by the Collector to the notice of the attaching authority, nut auction should simultaneously be taken under Para (a) or (b) as the case may be, for complying with the attachment order as far as possible.(iv)The details of payment made to comply with attachment orders shall be noted in the register in Form No. O.T.C. 72 and in such Father register or registers as may be prescribed by Board of Revenue.(v)When any amount due to the State Government and outstanding against an Intermediary is to be recovered from the compensation under the provisions of any clauses (b), (d), and (k) of Section 5 of the Orissa Estates Abolition Act, 1951, the following procedure shall be observed namely :(a)if the compensation is payable in one instalment-(i)The Collector, while issuing Payment Order in Form No. O.T.C. 75-A shall indicate therein separately the total compensation payable, the amount to be paid in cash to the Intermediary and the amount to be adjusted by transfer credit to the relevant Heads of account.(ii)He shall also enclose a challan in duplicate to the Payment Order showing the amount to be adjusted by transfer credit to the Head of Account concerned.(iii)The Treasury Officer on receipt of the Payment Order along with the challan shall make payment of the amount to the Intermediary as mentioned in Payment Order and effect the adjustment by book transfer-to the Head of Account shown in the challan.(b)if compensation is payable in more than one instalment-(i)The Collector shall in the first instance, draw the Government dues recoverable under this clause in Form No. O.T.C. 75-B and take steps to credit the same to the relevant. Head of Account by following the procedure mentioned in items (ii) and (iii) of Sub-clause (a);(ii)He shall then issue a Payment Order for the balance in Form No. O.T.C. 75-A.Note - The fact of recovery of Government dues should be noted in the Miscellaneous Case Record opened for the purpose by the officer issuing >he payment order over his dated signature.(c)If the Compensation amount is to be disbursed through the local Tahasildar or by money order-(i)The Collector while issuing Payment Order in Form No. O.T.C. 75-B shall indicate separately the total compensation payable, the amount to be disbursed to the Intermediary through the local Tahasildar or by money order and the amount to be adjusted under Clauses (b), (d) and (k) of Section 5 of the Orissa Estates Abolition Act, 1951.(ii)The procedure as laid down in items (ii) and (iii) of Sub-clause (a) above shall be observed for adjustment of State dues and effecting payment of compensation to the Intermediary through local Tahasildar or by money order.(d)In all cases of recoveries under Clauses (b), (d) and (k) of Section 5 of the Orissa Estates Abolition Act, 1951, the Treasury Officer should send the original challan to the Collector retaining the duplicate with him for transmission to the officer under whose requisition the deduction was made so as to enable the latter to close his accounts.