Section 28(1) in The Chennai Metropolitan Water Supply and Sewerage Act, 1978
(1)Where any property or assets have been transferred to, and vested in, the Board under sub-section (1) of section 26, then,-(a)every person, in whose possession , custody or control any such property or assets may be) shall deliver the property or assets to the Board forthwith except as otherwise provided in section 27;(b)any person who, on the notified date, has in his possession, custody or control any books, documents or other papers relating to the water supply and sewerage services, referred to in sub-section (1) of section 26 shall be liable to account for the said books, documents and papers to the Board, and shall deliver them to the Board or to such person as the Board may direct.
