Section 12(2) in The Orissa Electricity (Duty) Act, 1961
(2)In particular and without prejudice to the generality of the foregoing power, such rules may provide for-(a)the manner of calculating the duty including marginal adjustments under Section 3;(b)the manner of collection and payment to the State Government of the electricity duty by the licensees and the appointing authorities;(c)the time and manner of payment of the electricity duty by consumers; and(d)any other matter for which provision is, in the opinion of the State Government, necessary to be made for giving effect to the provisions of this Act.
