Section 28(b) in Bengal Chemical And Pharmaceutical Works Limited (Acquisition And Transfer of Undertakings) Act, 1980
(b)wrongfully obtains possession of or retains, any property forming part of any undertaking of the Company; or wilfully withholds or fails to furnish to the Central Government or, as the case may be, the existing or new, Government company or any person or body of persons authorised by that Government or Government company, any document relating to such undertakings which may be in his possession, custody or control or fails to deliver to the Central Government or as the case may be, the existing, or new, Government company, or any person or body of persons authorised by that Government or existing, or new, Government company, any assets, books of account, registers or other documents in his possession.custody or control, relating to the undertakings of the Company; or
