Section 4(2) in The Orissa Electricity Reform (Transfer of Undertakings, Assets, Liabilities, Proceedings and Personnel) Scheme Rules, 1996
(2)Unless otherwise specifically provided for in these rules or under the order to be notified by the State Government for transfer of Undertakings, assets, liabilities and proceeding, the Generation Undertakings shall include the assets, Liabilities and proceedings as specified in Schedule 'A' and the transmission and distribution undertakings shall include the assets, liabilities and proceedings as specified in Schedule 'B'.
