https://www.taxtmi.com/caselaws?id=105754 Liability under a rehabilitation scheme and memorandum of understanding is confined to liabilities expressly assumed. The scheme placed certain identified obligations, including labour dues, on the State Government, while the memorandum limited the appellant's liability to the liabilities specifically mentioned in the agreed letters and clause 3. As the materials did not show that the arrears of salary due to the fourth respondent had been transferred to or assumed by the appellant, that obligation remained with the State of Orissa. The direction against the appellant was therefore set aside to that extent. en-us Tue, 28 Nov 2000 00:00:00 +0530 Tue, 27 Aug 2013 12:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105754 Liability under a rehabilitation scheme and memorandum of understanding is confined to liabilities expressly assumed. The scheme placed certain identified obligations, including labour dues, on the State Government, while the memorandum limited the appellant's liability to the liabilities specifically mentioned in the agreed letters and clause 3. As the materials did not show that the arrears of salary due to the fourth respondent had been transferred to or assumed by the appellant, that obligation remained with the State of Orissa. The direction against the appellant was therefore set aside to that extent. Case-Laws Companies Law Tue, 28 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105754