Section 11(2) in The Calcutta Tramways Company (Taking Over Of Management) Act, 1967
(2)Any person, who-(a)having in his possession, custody or control any property forming part of the undertaking of the Company, wrongfully withholds such property from the Administrator, or(b)wrongfully obtains possession of any property forming part of the undertaking of the Company, or(c)wilfully withholds or fails to produce to any person authorised under this Act, any register, record or other document which may be in his possession, custody or control, or(d)fails, without any reasonable cause, to submit any accounts, books or other documents, when required to do so, shall be punishable with imprisonment for a term which may extend to two years, or with fine which may extend to two thousand rupees, or with both.
