Section 11(2) in The Hindustan Tractors Limited (Acquisition and Transfer of undertaking) Act, 1978
(2)Any person, who on the appointed day has in his possession or under his control and books, documents or other papers relating to the undertakings of the Company which has vested in the State Government under section 6 and which belong to the Company, or, would have so belonged if the undertakings of the Company had not vested in the State Government, shall be liable to account for the said books, documents or other papers or the State Government and shall deliver them up to the State Government.
