Section 5(2) in The Bist Industrial Corporation, Limited (Acquisition of Undertaking) Act, 1970
(2)Any person who, on the commencement of this Act, has in his possession or under his control any books, documents or other papers relating to the Company which have vested in the Stale Government under this Act and which would have belonged to the Company if the undertaking of the Company had not vested in the State Government shall be liable to account for the said books, documents and papers to the Government and shall deliver them up to the Collector.
