Section 5(2)(a) in The Smith, Stanistreet and Company Limited (Acquisition and Transfer of Undertakings) Act, 1977
(a)save as otherwise expressly provided in this Act, no liability of the Company in relation to its undertakings in respect of any period prior to the appointed day, shall be enforceable against the Central Government, or, where the undertakings of the Company are directed, under section 6, to vest in a Government company, against that Government company;