Section 4(1) in The Orissa Electricity Reform (Transfer of Undertakings, Assets, Liabilities, Proceedings and Personnel) Scheme Rules, 1996
(1)The State Government may classify the assets, liabilities and proceedings acquired by the State under Rule 3 as well as the assets, liabilities and proceedings relating to undertakings owned by the State Government, as the State Government may consider appropriate, into.(a)Generation Undertakings; and(b)Transmission and Distribution Undertakings;Taking into consideration the relatedness, usability proximity and contiguity to the function pertaining to generation or transmission and distribution activities.
