Section 13(1)(b) in The Great Eastern Hotel (Acquisition of Undertaking) Act, 1980
(b)wrongfully obtains possession of, or retains, any property forming part of the undertaking of the company or wilfully withholds or fails to furnish to the State Government or any person specified by that Government any document relating to the undertaking of the company which may be in his possession, custody or control or fails to deliver to the State Government or any person specified by that Government any assets, books of account, registers or other documents in his custody relating to the undertaking of the company, or