Section 8(1) in The Orissa Electricity (Duty) Act, 1961
(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.
