Section 2(d) in The Orissa Electricity Reform (Transfer of Undertakings, Assets, Liabilities, Proceedings and Personnel) Scheme Rules, 1996
(d)"Undertakings" means a block or blocks of assets, liabilities and proceedings of whatevers nature presently owned by the Board or presently owned by the Government of Orissa, as the case may be, concerning the generation, transmission, distribution or supply of electricity;
