Section 5(1) in Madura Sugars Limited (Acquisition and Transfer of Undertaking) Act, 1984
(1)The undertaking shall be deemed to include all assets, rights, powers, authorities and privileges, in relation to the said undertaking and all property, movable and immovable, including lands, buildings, workshops, stores, instruments, machinery, automobiles and other vehicles and goods under production or in transit, cash balances, reserve hinds, I investments 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 that undertaking, whether within or outside India, and all books of account, registers and all other documents of whatever nature relating thereto.
