Section 6(3) in The Tinsukia and Dibrugarh Electric Supply Undertakings (Acquisition) Act, 1973
(3)When any asset is acquired by the licensee after the expiry of the period to which the latest annual accounts relate, the book value of the asset shall be such as may be decided upon by the Government:Provided that before deciding the book value of any such asset, the licensee shall be given an opportunity by the Government of being heard, after giving him a notice of at least 15 days therefor.
