Section 28(d) in The Shivraj Fine Art Litho Works (Acquisition And Transfer Of Undertaking) Act, 1984
(d)fails to deliver to the State Government, or the Corporation, or new Government company, as the case may be, or to any person or body of persons specified by that Government, or the Corporation, or such Government company, any assets, books of account, registers or other documents in his possession, custody or control relating to the undertaking; or
