Section 12(1) in Madura Sugars Limited (Acquisition and Transfer of Undertaking) Act, 1984
(1)Any person who has, on the appointed day, in his possession or under his control, any assets, books, documents or other papers relating to the undertaking, which has vested in the Government or in an existing, or a new, Government company under this Act, and which belongs to the Company, or would have so belonged, if the undertaking has not vested in the Government or such Government company, shall be liable to account for the said assets, books, documents and other papers up to the Government or the Government company and shall deliver them up to the Government, or such Government company or to such person or body of person as the Government or the Government company may specify in this behalf.
