31Offences 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 provided in this Act, 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 by a company and it is proved that the offence 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 Constitution and incorporation of the Board
- 4 Secretary and other officers
- 5 Advisory Committees
- 6 Transfer of assets and liabilities of the Cardamom Board and the Spices Export Promotion Council to the Board
- 7 Functions of the Board
- 8 Registration of owners of cardamom estates
- 9 Power of State Government to make rules
- 10 Returns to be made by registered owners
- 11 No person to export spices without certificate
- 12 Grant of certificate
- 13 Cancellation, suspension, etc., of certificate
- 14 Appeal
- 15 Power to permit export without certificate
- 16 Power to control price and distribution of cardamom
- 17 Power to prohibit or control import of cardamom
- 18 Power of the Central Government to issue directions
- 19 Power of the Central Government to supersede the Board
- 20 Grants and loans by the Central Government
- 21 Board Fund
- 22 Budget
- 23 Annual report
- 24 Accounts and audit
- 25 Annual report and auditor’s report to be laid before Parliament
- 26 Penalty for making false returns
- 27 Penalties for obstructing an officer or member of the Board in the discharge of his duties and for failure to produce books and records
- 28 Penalty for contravention of order relating to control of price, etc
- 29 Penalties for contravention of section 11 or any order made under section 17
- 30 Other penalties
- 31 Offences by companies
- 32 Provisions of Act 52 of 1962 to apply to export of spices and import of cardamom
- 33 Previous sanction of the Central Government
- 34 Delegation
- 35 Members, officers and employees of the Board to be public servants
- 36 Protection of action taken in good faith
- 37 Power to enter
- 38 Power to make rules
- 39 Power to make regulations
- 40 Rules and regulations to be laid before Parliament
- 41 Power to remove difficulties
- 42 Repeal and savings