Section 5(3)(c) in The Hindustan Tractors Limited (Acquisition and Transfer of undertaking) Act, 1978
(c)no liability incurred by the Company before the appointed day, for the contravention of any provision of law for the time being in force, shall be enforceable against the Central Government, or the State Government, or where the undertakings of the Company are directed, under section 7, to vest in a Government company, against that Government company.