Section 4(1) in The Shivraj Fine Art Litho Works (Acquisition And Transfer Of Undertaking) Act, 1984
(1)The undertaking shall be deemed to include all assets, rights, lease-holds, powers, authorities and privileges, and all property, movable and immovable, including lands, buildings, workshops, stores, instruments, machinery and equipment, cash balances, cash on hand, reserve funds, investments, book debts and all other rights and interests in, or arising out of, such property as were immediately before the appointed day in the ownership, possession, power or control of the proprietors whether within or outside India, and all books of account, registers and all other documents of whatever nature relating thereto.
