Section 28(a) in Bengal Chemical And Pharmaceutical Works Limited (Acquisition And Transfer of Undertakings) Act, 1980
(a)having in his possession, custody or control any property forming part of any undertaking of the Company, wrongfully withholds, such property from the Central Government or the existing, or new, Government company; as the case may be, or any person or body of persons authorised by that Government or existing, or new, Government company; or
