Section 4(5) in The Basumati Private Limited (Acquisition Of Undertaking) Act, 1974
(5)The Receiver, Official Liquidator or any other person who has, on the appointed day, in his possession or under his custody or control any books, documents or other papers relating to the undertaking of the company which has vested, under section 3, in the State Government, shall be liable to account for the said books, documents or other papers to the State Government or to such person as the State Government may appoint in this behalf.
