Section 2(a) in The Orissa Electricity (Duty) Act, 1961
(a)"appointed authority" means-(i)in the case of electricity undertaking engaged in the business of Supplying energy owned or managed by the Central Government or a Board, such officer or authority as the State Government may, with the concurrence of the Central Government or the Board, as the case may be, appoint in this behalf; and(ii)in any other case such officer or authority as the State Government may appoint in this behalf;
