Section 11(2) in The Special Court (Trial of Offences Relating to Transactions in Securities) Act, 1992
(2)The following liabilities shall be paid or discharged in full, as far as may be, in the order as under:—(a)all revenues, taxes, cesses and rates due from the persons notified by the Custodian under sub-section (2) of section 3 to the Central Government or any State Government or any local authority;(b)all amounts due from the person so notified by the Custodian to any bank or financial institution or mutual fund;(c)any other liability as may be specified by the Special Court from time to time.
