Section 12(i) in The M.P. Vidyut Pradaya Upakram (Arjan) Adhiniyam, 1974
(i)the amounts remaining in Tariffs and Dividends Control Reserve, Contingencies Reserve and the Development Reserve, in so far as such amounts have not been paid over to the State Government and the amounts remaining in such other reserves, statutory or non-statutory, as were created to discharge such deferred liabilities or obligations of the undertaking as may devolve on the State Government as a result of vesting under this Act;
