The Special Court (Trial of Offences Relating to Transactions Insecurities) Act,1992
Section 11. Discharge of liabilities
(1) Notwithstanding anything contained in the Code and any other law for the time being in force the Special court may make such order as it may deem fit directing the custodian for the disposal of the property under attachment.
(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, ceases 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.