Section 9(1)(d) in The Indian Iron And Steel Company (Taking Over Of Management) Act,1972
(d)wilfully withholds or fails to deliver any books, papers or other documents which may be in his possession or custody or under his control to the [Administrator, Board of management or Custodian] [Substituted by Act 36 of 1974, Section 7, for the word "Custodian" (w.e.f. 28-6-1974) ] or any person authorised under this Act, or