law: 17. Penalties.-
  Any person who,-
  (a) having in his possession, custody or control any property forming part of the dissolved company wrongfully withholds such property from the Steel Authority of India; or
  (b) wrongfully obtains possession of, or retains, any property forming part of any of the undertakings of the dissolved company; or
  (c) wilfully withholds or fails to furnish to the Steel Authority of India or any person authorised by it any books, documents or other papers relating to any of the undertakings of the dissolved company which may be in his possession, custody or control; or
  (d) fails to deliver to the Steel Authority of India or to a person authorised by it, any assets, books of account, registers or other documents in his possession, custody or control relating to any of the undertakings of the dissolved company; or
  (e) wrongfully removes or destroys any property forming part of any of the undertakings of the dissolved company; or
  (f) wrongfully uses any property forming part of any of the undertakings of the dissolved company,
  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.