Section 26:
Penalties.
Any person who,--
(a) having in his possession, custody or control any property or assets forming part of the
Aluminium undertaking, wrongfully withholds such property or assets from the Central Government
or the Bharat Aluminium Company; or
(b) wrongfully obtains possession of, or retains, any property or assets forming part of the
Aluminium undertaking; or
(c) wilfully withholds or fails to furnish to the Central Government, or the Bharat Aluminium
Company or to any person or body of persons specified by that Government or company, any
document or inventory relating to that undertaking which may be in his possession, custody or
control; or
(d) fails to deliver to the Central Government, or the Bharat Aluminium Company or to any
person or body of persons specified by that Government or company, any property, assets, books of
account, registers or other documents in his possession, custody or control, relating to the Aluminium
undertaking; or
(e) wrongfully removes or destroys any property or asset forming part of the Aluminium
undertaking or prefers any claim under this Act which he knows or has reasonable cause to believe to
be false or grossly inaccurate,shall be punishable with imprisonment for a term which may extend to two years, or with fine which may
extend to ten thousand rupees, or with both.