Section 26(1) in The Hindustan Tractors Limited (Acquisition and Transfer of undertaking) Act, 1978
(1)Where any liability of the company arising out of any item specified in Category I, Category II and Category III of the Schedule is not discharged fully by the Commissioner out of the amount paid to him under this Act, the Commissioner shall intimate in writing to the Central Government the extent to that liability which remains undischarged and that liability shall be assumed by the Central Government.
