Section 2(f) in The Orissa Electricity Reform (Transfer of Undertakings, Assets, Liabilities, Proceedings and Personnel) Scheme Rules, 1996
(f)"Liabilities" include all liabilities, debts, duties, obligations and other outgoings including statutory liabilities and Government levies of whatever nature including the contingent liabilities which may arise in respect of dealings before the effective date in respect of the specified Undertakings excluding the personnel and personnel related matters;
