Section 23(6)(a) in The Orissa Electricity Reform Act, 1995
(a)define the property interest in property, rights and liabilities to be allocated.(i)by specifying or describing the property, rights and liabilities in question.(ii)by referring to all the property, interest in property, rights and liabilities comprised in a specified part of the transferor's undertaking; or(iii)partly in one way and partly in the other.