Section 28(c) in Dalmia Dadri Cement Limited (Acquisition And Transfer of Undertakings) Act, 1981
(c)wilfully withholds or fails to furnish to the Central Government or the Cement Corporation or to any person or body of persons specified by that Central Government or the Cement Corporation, any assets, books of account, registers or other documents in his possession, custody or control, relating to the undertakings of the Company, which may be in his possession, custody or control, or
