31Offences by Government Department
(1) Where an offence under this Act has been committed by any Department of Government, the Head of the Department shall be deemed to be guilty of the offence and shall be liable to be proceeded against and punished accordingly unless he proves that the offence was committed without his knowledge or that he 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 Department of Government 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 officer, other than the Head of the Department, such officer shall also be deemed to be guilty of that offence and shall be liable to be proceeded against and punished accordingly.
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- 25 Power of Central Government to issue directions
- 26 Members, officers and employees of Authority to be public servants
- 27 Bar of jurisdiction
- 28 Protection of action taken in good faith
- 29 Penalty for contravention of directions of Authorit
- 30 Offences by companies
- 31 Offences by Government Department
- 32 Exemption from tax on wealth and income
- 33 Delegatio
- 34 Cognizance of offence
- 35 Power to make rules
- 36 Power to make regulation
- 37 Rules and regulations to be laid before Parliament
- 38 Application of certain laws
- 39 Power to remove difficultie
- 40 Repeal and saving