Section 2(1)(l) in Haryana Electricity Reform (Transfer of Distribution Undertakings from Haryana Vidyut Prasaran Nigam Ltd. to Distribution Companies) Rules, 1999
(l)"Liabilities" means all liabilities including debts, expenses accrued, advances received, deposits received, duties, obligations, payables, other outgoings, including statutory liabilities and government levies of whatever nature and the contingent liabilities which may arise in respect of dealings before the Effective Date;