Section 5(1) in Roerich and Devikarani Roerich Estate (Acquisition and Transfer) Act, 1996
(1)Every liability of the owners or transferees in relation to the Estate in respect of any period prior to the appointed day, shall be the liability of such owners or transferees, as the case may be, and shall be enforceable against them and not against the State Government or where the Estate is directed under section 6 to vest in the Board, against the Board.
