Section 7(1) in Calcutta Tramways Company (Acquisition of Undertaking) Act, 1976
(1)Any person who-(a)having in his possession, custody or control any property forming part of the undertaking of the Company, wrongfully withholds such property from the State Government [or the new Company], or(b)wrongfully obtains possession of any property forming part of the undertaking of the Company which has vested in the State Government [under sub-section (1) of section 3], or(c)wilfully withholds or fails to furnish to the State Government [or the new company] any document in relation to the undertaking of the Company which may be in his possession, custody or control,shall be punishable with imprisonment for a term which may extend to two years, or with fine which may extend to five thousand rupees, or with both:Provided that the Court trying any offence under clause (a) or clause (b) or clause (c) of this sub-section may at the time of convicting the accused person, order him to deliver up or refund within a time to be fixed by the Court any property wrongfully withheld or wrongfully obtained or any document wilfully withheld or not furnished.
