Section 26(d) in Brentford Electric (India) Limited (Acquisition And Transfer Of Undertakings) Act, 1987
(d)fails to deliver to the Central Government or Andrew Yule or any person or body of persons specified by that Government or Andrew Yule, as the case may be, any assets, books of account, registers or other documents in his possession custody or control relating to the undertakings of the Company; or
