Section 12(2) in The Hindustan Tractors Limited (Acquisition and Transfer of undertaking) Act, 1978
(2)If, on examination of the accounts referred to in sub-section (1), any income or moneys is or are found to have been derived by the Company or any other person from such undertakings or any part thereof during the period referred to in that sub-section or any other moneys are found to be payable, such income or other moneys shall be recoverable by the Central Government, the State Government or the Government company from the Company or such other person, as the case may be, and from the Company or such other person, as the case may be, and from the amount payable under this Act to the Company and the debt due to the Central Government, the State Government, or the Government company on this account shall rank as an unsecured debt.
