Section 9(1)(b) in The Barakar Electric Supply Installations Acquisition Act, 1981
(b)any person who, immediately before such transfer and vesting, has in his possession, custody or control any books, documents or other papers relating to the property, shall be liable to account for the said books, documents and papers to the Board and shall deliver them to the Board or to such person or persons as the Board may authorise in this behalf.