Section 2(f) in Haryana Electricity Reform (Transfer of Undertakings, Assets, Liabilities, Proceedings and Personnel) Scheme Rules, 1998
(f)"liabilities" means all liabilities including debts, duties, obligations, payables, statutory liabilities and Government levies of whatever nature and the contingent liabilities which may arise in respect of dealings before the effective date in respect of the specified undertakings and unless the context otherwise admits, will exclude the liabilities relating to the personnel and personnel related matters;
