Section 31(c) in The Hindustan Tractors Limited (Acquisition and Transfer of undertaking) Act, 1978
(c)wrongfully removes or destroys any property forming part of any undertaking of the Company or prefers any claims under this Act which he knows or has reasonable cause to believe to be false or grossly inaccurate, shall be punishable with imprisonment for a term which may extend to two years, or with fine which may extend to ten thousand rupees, or with both.
