Section 28(b) in Kerala Spinners, Alappuzha (Acquisition and Transfer of Undertaking) Act, 2010
(b)wrongfully obtains possession of or retains any property forming part of the sick textile undertaking or willfully withholds or fails to furnish to the State Government, the State Textile Corporation or any person specified by that Government or Corporation, as the case may be, any document relating to such sick textile undertaking which may be in his possession, custody or control or fails to deliver to the State Textile Corporation or any person specified by that Corporation any assets, books of account, registers or other documents in his custody relating to the sick textile undertaking; or
