Section 27(d) in The Inchek Tyres Limited and National Rubber Manufacturers Limited (Nationalisation) Act, 1984
(d)fails to deliver to the Central Government or the existing, or new, Government company, as the case may be, or any person or body of persons specified by that Government, or Government company, any assets, books of account, registers or other documents in his possession, custody or control, relating to the undertakings of either of the two companies; or
