Section 22(b) in Assam Sillimanite Limited (Acquisition And Transfer Of Refractory Plant) Act, 1976
(b)wrongfully obtains possession of, or retains any property forming part of the Refractory Plant or wilfully withholds or fails to furnish to the Central Government or the Government company or any person or body of persons specified by that Government or the Government company, as the case may be, any document relating to such Refractory Plant which may be in his possession, custody or control or fails to deliver to the Central Government or the Government company or any person or body of persons specified by that Government or the Government company any assets, books of account, registers or other documents in his custody or control, relating to the Refractory Plant; or
