Section 8 in The Orissa Electricity (Duty) Act, 1961
8. Disputes between the licensee and the consumer.
(1)[The Chief Electrical Officer] [Substituted vide Orissa Act No. 9 of 1986.] or such other officer not below the rank of an Assistant Engineer or an Assistant Electrical Inspector as may be authorised by the State Government in that behalf shall have the power to decide all disputes relating to the liability for payment of the electricity duty or exemption therefrom.(2)Subject to the decision in appeal before such authority as may be constituted by the State Government in that behalf by a notified order, preferred within three months from the date of the order under Sub-section (1) such order shall be final.
