Section 26(1) in The National Company Limited (Acquisition And Transfer Of Undertakings) Act, 1980
(1)Where any liability of the Company arising out of any item specified in any category in Part I of the Schedule in not discharged fully by the Commissioner out of the amounts paid to him under this Act, the Commissioner shall intimate in writing to the Central Government the extent of the liability which remains undischarged and that liability shall be assumed by the Central Government.
