Section 6(a) in The Indian Electricity (Uttar Pradesh Amendment and Validation) Act, 1975
(a)being a licensee or an officer or employee of the licensee, wilfully fails or refuses to deliver to the officer appointed under sub-section (3) of Section 5 or sub-section (6) of Section 6 as the case may be (hereinafter in this section referred to as "the appointed officer") the possession of the undertaking, or the possession of any property or effects belonging to or forming part of such undertaking or of any books of accounts or other documents relating to the undertaking the possession of which the appointed officer is entitled to take, or
