Section 6(10)(c) in The Orissa Electricity Reform (Transfer of Undertakings, Assets, Liabilities, Proceedings and Personnel) Scheme Rules, 1996
(c)All obligations in respect of payment of pension and other retirement benefits including provident fund, superannuation and gratuity to the employees who have retired from the services of the Board before the effective date shall be discharged by Gridco. until such obligations are appropriately assigned to OHPC and Gridco. and OHPC shall reimburse Gridco. for the expenditure incurred by Gridco. relating to such obligation assigned to OHPC,