Section 25(b) in Anglo-French Textiles Limited (Acquisition and Transfer of Textile Undertaking) Act, 1986
(b)wrongfully obtains possession of, or retains, any property forming part of the textile undertaking or willfully withholds or fails to furnish to the Government, the Corporation or any person specified by the Government or the Corporation, as the case may be, any document relating to such textile undertaking, which may be in his possession, custody or control or fails to deliver to the Corporation or any person specified by the Corporation, any assets, books of accounts, registers or other documents in his custody relating to the textile undertaking, or
