Section 13(1)(b) in Kottayam Electric Supply Agency (Undertaking) Acquisition Act, 1980
(b)any person who, immediately before such vesting, has, in his possession, custody or control, any books, documents or other papers relating to the undertaking, shall be liable to account for the said books, documents and papers to the Government or the Board, as the case may be, and shall deliver them up to the Government or the Board or to such persons as the Government or the Board may authorise in this behalf.