Section 34 in The Black Money (Undisclosed Foreign Income And Assets) And Imposition Of Tax Act, 2015 [Entire Act]
other law for the time being in force, be the first charge on the assets of the company remaining after payment of the following dues ... section 325 of the Companies Act, 2013 (18 of 2013) are pari passu with such dues. (5) The liquidator shall be personally liable