Section 11(1) in Aluminium Corporation Of India Limited (Acquisition And Transfer Of Aluminium Undertaking Act, 1984
(1)Any person who has, on the appointed day, in his possession or under his control, any assets, books, documents or other papers relating to the Aluminium undertaking which has vested in the Central Government or the Bharat Aluminium company under this Act shall be liable to account for the said assets, books documents and other papers to the Central Government or the Bharat Aluminium Company and shall deliver them up to the Central Government or the Bharat Aluminium Company or to such person or persons as the Central Government or the Bharat Aluminium Company may specify in this behalf.
