Section 9(e) in The Gujarat Electricity Supply Undertakings (Acquisition) Act, 1969
(e)the amount, if any, equivalent to the loss sustained by the State Government by reason of any property or rights belonging to the undertaking not having been handed over to the State Government, the amount of such loss being deemed to be the market value on the vesting date of such property or right together with any income which might have been realised by the State Government if the property or rights had been handed over on the vesting date.
