Lawgist13Offences by companies
(1) Where an offence under this Act has been committed by a company, every person who, at the time the offence was committed, was in charge of, and was responsible to, the company for the conduct of the business of the company, as well as the company, shall be deemed to be guilty of the offence and shall be liable to be proceeded against and punished accordingly:
Provided that nothing contained in this sub-section shall render any such person liable to any punishment if he proves that the offence was committed without his knowledge or that he had exercised all due diligence to prevent the commission of such offence.
(2) Notwithstanding anything contained in sub-section (1), where an offence under this Act has been committed with the consent or connivance of, or is attributable to any neglect on the part of, any director, manager, secretary or other officer of the company, such director, manager, secretary or other officer shall also be deemed to be guilty of that offence and shall be liable to be proceeded against and punished accordingly.
Explanation.--For the purposes of this section,--
(a) "company" means any body corporate and includes a firm or other association of individuals; and
(b) "director", in relation to a firm, means a partner in the firm.
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- 1 Short title, extent and commencement
- 2 Definitions
- 3 Levy and collection of cess
- 4 Furnishing of returns
- 5 Assessment of cess
- 6 Power to exempt
- 7 Power of entry
- 8 Interest payable on delay in payment of cess
- 9 Penalty for non-payment of cess within the specified time
- 10 Recovery of amount due under the Act
- 11 Appeals
- 12 Penalty
- 13 Offences by companies
- 14 Power to make rules
- 15 Repeal and saving
