Section 12(1) in The Indian Copper Corporation (Acquisition Of Undertaking) Act, 1972
(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 Central Government or Hindustan Copper; or(b)wrongfully obtains possession of any property forming part of the undertaking of the company which has vested in the Central Government or Hindustan Copper under this Act; or(c)wilfully withholds or fails to furnish to the Central Government or Hindustan Copper, as required by sub-section (2) of section 7, any document which may be in his possession, custody or control; or(d)wilfully fails to furnish an inventory as required under section 8; or(e)when required to furnish such inventory furnishes any particulars therein which are false and which he either knows or believes to be false, or does not believe to be true, shall be punishable with imprisonment for a term which may extend to two years, or with fine, 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 or cash wrongfully withheld or obtained or any document wilfully withheld or not furnished.
