Section 27(d) in Bengal Immunity Company Limited (Acquisition And Transfer of Undertakings) Act, 1984.
(d)fails to deliver to the Central Government or, as the case may be, the existing, or new, Government company or any person or body of persons authorised by that Government or existing, or new, Government company, any assets, books of account, registers or other documents in his-possession, custody or control relating to the undertakings of the Company; or
