Section 9(e) in The Tinsukia and Dibrugarh Electric Supply Undertakings (Acquisition) Act, 1973
(e)the amount, if any, equivalent to the loss sustained by the Government by reason of any property or rights belonging to the undertaking not having been handed over to the Government, the amount of such loss being deemed to be the amount by which the market value of such property or rights exceeds the amount payable therefor under this Act, together with any income which might have been realised by the Government, if the property or rights had been handed over on the vesting date;
