Section 26(2) in The National Company Limited (Acquisition And Transfer Of Undertakings) Act, 1980
(2)The Central Government may, by order, direction the existing, or new, Government company in which the undertakings of the Company become vested by virtue of any direction made under sub-section (1) of section 5 or declaration made under sub-section (1) of section 6, to the over the liability assumed by the Central Government under sub-section (1), and on receipt of such direction, it shall be the duty of such existing, or new, Government company to discharge such liability.
