Section 30(d) in The Central India Spinning, Weaving and Manufacturing Company Limited, The Empress Mills, Nagpur (Acquisition and Transfer of Undertaking) Act, 1986
(d)fails to deliver to the State Government, or the Corporation, or the new Government company, as the case may be, or to any person or body of persons specified by that Government, or the Corporation, or the new Government company, any assets, books of account, registers or order documents in his possession, custody or control relating to the undertaking; or
