Section 5(3)(c) in Burn Company and Indian Standard Wagon Company (Nationalisation) Act, 1976
(c)no liability incurred by either of the two companies 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, where the undertakings of the two companies are directed, under section 6, to vest in a Government company, against that Government company.