Section 10(7) in The Orissa Electricity Reform Act, 1995
(7)All persons to whom notices may be issued pursuant to this Act shall duly, faithfully and effectively furnish the information, details, books, accounts and other documents, which the Commission considers relevant in connection with its functions under this Act or which may be required to be obtained at the directions of the Central Electricity Authority, the Central Government or the State Government and shall be proceeded with and punishable under Section 41 for any failure to comply with such requirement.
